Announcement No.2019 of the Ministry of Finance and State Taxation Administration of The People's Republic of China,
Nine, public welfare social organizations and state organs to accept personal donations, should be issued in accordance with the provisions of the donation bill; Individuals who ask for donation bills should issue them.
If an individual can't get the donation bill in time when making a public donation, he can temporarily deduct it with the payment voucher of the public donation bank, and provide the withholding agent with a copy of the payment voucher of the public donation bank. The individual shall supplement the donation bill to the withholding agent within 90 days from the date of donation. If the individual fails to provide the donation bill as required, the withholding agent shall report to the competent tax authority within 30 days.
Where organs, enterprises and institutions uniformly organize employees to make charitable donations, taxpayers can deduct them by summarizing donation bills and employee details.