1. What subject is the donation expenditure included in?
A: The donation expenses of enterprises to the target poverty-stricken areas belong to non-daily operating expenses, and it is suggested to be included in the accounting of "non-operating expenses".
2. How to deduct the donation fee before tax?
Let's first look at the relevant policies and regulations:
According to the Ministry of Finance and State Taxation Administration of The People's Republic of China's Announcement of the State Council Poverty Alleviation Office on Pre-tax Deduction Policy for Corporate Poverty Alleviation Donations (Announcement No.49 of Ministry of Finance and State Taxation Administration of The People's Republic of China the State Council Poverty Alleviation Office)
1 .65438+1October1year to 65438+February 3 1 year in 2022, donations provided by enterprises to poverty alleviation in designated poverty-stricken areas through public welfare social organizations or people's governments at or above the county level (including the county level) and their departments and directly affiliated institutions are allowed to be deducted when calculating the taxable income of enterprise income tax. During the implementation of the policy, the above policies can continue to be applied to areas that have achieved poverty alleviation.
The "target poverty-stricken areas" include 832 national key counties for poverty alleviation and development, counties in concentrated contiguous poverty-stricken areas (1 city, 6 counties in Aksu region of Xinjiang enjoy the district policy) and poverty-stricken villages with established files.
Two, enterprises accept poverty alleviation donations and other public donations at the same time, when calculating the annual deduction limit of public donations, the poverty alleviation donations that meet the above conditions are not counted.
Three. The above enterprise income tax policy can be applied to the donation expenditure for poverty alleviation during the period from 20 15 1 81231,which is not deducted when calculating the taxable income of enterprise income tax.
Therefore, if the enterprise's donation expenditure to the target poverty-stricken areas belongs to the "target poverty-stricken areas" mentioned in the above documents, and there are vouchers issued by non-profit organizations or governments at or above the county level, it is allowed to be deducted according to the facts before the enterprise income tax, otherwise it cannot be deducted.