1, according to the tax law, individuals will be its income through social organizations in China, state organs to education and other social welfare undertakings, as well as suffered serious natural disasters in the region, poverty-stricken areas of donations, donations do not exceed the taxpayer declared the taxable income of 30% of its portion of the taxable income, can be deducted from its taxable income.
2, the relevant laws: "the Chinese people's *** and the implementation of the State Enterprise Income Tax Law Regulations" Article 52 and 53
Enterprises incurred public welfare donations expenditure, not more than 12% of the total annual profits are allowed to deduct the portion.
Two, how to donate organs donated
1, by volunteers with their own identity cards to the Red Cross to fill out the voluntary organ donation, and designate the donor executor.
2, when the potential donation status appears, the provincial body organ donation office will send relevant personnel to verify the assessment.
3, when the donor volunteer's life is in danger of reaching the state to be donated after filling out the organ donation registration form to confirm the donation.
4, after the donor's death is confirmed by the hospital where he or she is staying, the organ donation office will notify the organ procurement organization to obtain the organs.
5, the organ donation office allocates the donated organs according to the principle of organ allocation and *** enjoyment.
6, the body of the organ donor after the completion of donation, the hospital will carry out medical treatment in accordance with ethical principles, restore the original appearance of the body and assist the family to deal with the aftermath.
7, the organ donation office to establish a monument, memorial website, etc. for relatives to remember and commemorate the donor, to promote the spirit of dedication.
8, the donor's family in poverty in accordance with the relevant provisions of the hardship relief.
Related regulations provide that the competent health department of the people's government of the province, autonomous region and municipality directly under the central government to apply for registration of human organ transplantation diagnostic and treatment subjects. Medical institutions engaged in human organ transplantation, shall have the following conditions:
1. There are licensed physicians and other medical personnel appropriate to engage in human organ transplantation.
2. To meet the human organ transplantation equipment and facilities needed.
3. There is a clinical application of human organ transplantation technology and ethics committee composed of experts in medicine, jurisprudence, ethics, etc., and the number of medical experts engaged in human organ transplantation in the committee is not more than 1/4 of the number of members.
4. There is a perfect quality control system for human organ transplantation.