Individuals are allowed to pay a pre-tax deduction for donations to disaster areas. At present, there are two main situations, one is to deduct according to the limit of 30%, and the other is to deduct in full. Since 2000, the Ministry of Finance and State Taxation Administration of The People's Republic of China have gradually relaxed the deduction limit of charitable donations, and introduced the policy of full pre-tax deduction, allowing individuals to donate directly to some organizations through non-profit social organizations and government departments, and allowing donations to be deducted before personal income tax 100% (full amount).

I. Several institutions that allow full deduction.

(1) The Red Cross cause refers to the relevant activities carried out by the Red Cross Society at or above the county level (including the county level) in accordance with the responsibilities entrusted by the Law of the People's Republic of China on the Red Cross Society and the Articles of Association of the China Red Cross Society. "The cause of the Red Cross" shall meet the following ten conditions:

First, the Red Cross builds and manages disaster preparedness and relief facilities for disaster relief work: the rescue and relief activities carried out by the Red Cross in natural disasters and emergencies.

Second, the publicity and popularization of health care and disease prevention knowledge carried out by the Red Cross; Primary health care training for industries and people prone to accidental injuries, as well as on-site rescue of accidental injuries and natural disasters.

State Taxation Administration of The People's Republic of China, Ministry of Finance, Notice on Taxpayers' Income Tax Policies for Donating to Rural Compulsory Education (Caishui [200 1] 103) stipulates that donations made by individuals to rural compulsory education through non-profit social organizations and state organs are allowed to be deducted in full from their income before paying individual income tax. The scope of rural compulsory education refers to rural towns (excluding towns where county and county-level city governments are located), primary schools and junior high schools in villages and special education schools belonging to this stage. Taxpayers also enjoy the policy of full deduction before income tax for donations to schools with compulsory education in rural areas and high schools.