Legal analysis: tax exemption. Enterprises donate cash and articles for epidemic prevention through public welfare social organizations or state organs such as people's governments at or above the county level and their departments, and directly donate epidemic prevention articles to hospitals that undertake epidemic prevention and control tasks, allowing full deduction when calculating taxable income. However, it should be noted that only epidemic prevention materials can be directly donated to hospitals that undertake the task of epidemic prevention and control, and the donation acceptance letter issued by the hospital is deducted before tax. Direct cash donations are not allowed to be deducted before tax according to regulations.
Legal basis: Article 53 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), if the public welfare donation expenditure incurred by the enterprise in the current year and carried forward from previous years does not exceed 65,438+02% of the total annual profit, it is allowed to be deducted.
The total annual profit refers to the annual accounting profit calculated by the enterprise in accordance with the unified national accounting system.