It depends on whether the scope of the donation qualifies for pre-tax deduction. Only those who meet the requirements:

(1) Individuals donate their income to education and other social welfare undertakings, as well as areas suffering from severe natural disasters and poverty-stricken areas through social groups and state agencies in China. The amount exceeding 30% of the taxable income declared by the taxpayer can be deducted from the taxable income, and the excess amount cannot be deducted.

(2) Starting from January 1, 2000, donations made by individuals to the Red Cross cause through non-profit social groups and state agencies are allowed to be included in the income before tax when calculating personal income tax. The full amount will be deducted from the amount.

(3) Since October 1, 2000, donations made by individuals to welfare and non-profit elderly service institutions through non-profit social groups and government departments are allowed before paying personal income tax. Full deduction.

The term "elderly service institutions" as mentioned in this notice refers to welfare and non-profit institutions that specialize in providing life care, culture, nursing, fitness and other services to the elderly, mainly including: social welfare for the elderly Homes for the elderly (nursing homes), elderly service centers, apartments for the elderly (including nursing homes for the elderly, rehabilitation centers, nursing homes for the elderly), etc.

(4) Since July 1, 2001, donations made by individuals to rural compulsory education through non-profit social groups and state agencies are allowed to be fully deducted from the income when calculating personal income tax. deduct.

The scope of rural compulsory education refers to rural primary schools and junior high schools in rural towns (excluding counties and towns where county-level municipal governments are located) and villages organized by the government and social forces, as well as special education schools belonging to this stage. . Taxpayers' donations to rural schools that combine compulsory education with high schools also enjoy the prescribed pre-income tax deduction policy.

Non-profit social groups and state agencies that accept donations or transfer donations should use donation notes uniformly printed (supervised) by the central or provincial financial departments according to their financial affiliations, and stamped "Accepted" The special financial seal of the donation or transfer unit. The tax authorities will make pre-tax deductions for individual donations based on this.

(5) Donations made by individuals through non-profit social groups and state agencies to public welfare youth activity venues (including newly built ones) are allowed to be fully deducted from the income when calculating personal income tax.

Public welfare youth activity venues refer to public welfare venues such as youth palaces, youth activity centers and other off-campus activities that specifically provide young students with technology, culture, moral education, patriotism education, and sports activities.

(6) Since January 1, 2003, individuals have made complaints to the China Health Express Foundation, the Sun Yefang Economic Science Foundation, the China Charity Federation, the China Legal Aid Foundation and the China Courageous Foundation. Donations are fully deductible before paying personal income tax.

(7) Starting from January 1, 2004, donations made by individuals to education through non-profit social groups and state agencies in China are allowed to be fully deducted before personal income tax.

(8) Individual income (excluding incidental income and other income taxed as determined by the financial department of the State Council) is used to research and develop new products, new technologies, and new products for unrelated scientific research institutions and universities. The funding for research and development expenses incurred by the process can be fully deducted from the amount due when personal income tax is levied next month (wage and salary income) or next time (income levied on a per-time basis) or in the current year (income levied on an annual basis). The amount is deducted from the taxable income. If the amount is insufficient for deduction, it shall not be carried forward for deduction.