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What donations I made to support the epidemic prevention and control work in COVID-19 can be deducted in full at the annual settlement?
According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Policies for Donation to Support the Prevention and Treatment of Infectious Pneumonia in novel coronavirus (No.9, 2020), the following donation expenses of individuals can be fully deducted when calculating taxable income:

(1) Donate cash and articles to deal with the novel coronavirus epidemic through public welfare social organizations or state organs such as people's governments at or above the county level and their departments.

(2) Donate items directly to hospitals undertaking epidemic prevention and control tasks to deal with the epidemic situation in novel coronavirus. (You need to apply for pre-tax deduction with the donation acceptance letter issued by the hospital undertaking the epidemic prevention and control task. For details, please visit official website, Certificate of Assessor (1+X for tax calculation). The certificate is recognized by the state and can be found on the vocational skill information management platform of the Ministry of Education.