1. Donation: Donations that can be deducted from personal income tax include: poverty alleviation, education, cultural undertakings, health undertakings, sports undertakings, environmental protection undertakings and other organizations or individuals that have contributed to public welfare undertakings;

2. Deduction ratio: the deduction ratio of individual donations is full deduction, that is, the actual donation amount can be deducted from10% of the taxable income of individual income tax;

3. Deduction conditions: Individual donations must meet the following conditions before they can enjoy the personal income tax deduction policy:

(1) Donation must be voluntary and not forced or induced in any form;

(2) It must be donated to legal public welfare organizations or public welfare projects;

(3) Donations need to have a clear amount and purpose, which can be proved by receipts and certificates from non-profit organizations or projects.

Personal income tax payment process:

1. Determine the taxable amount of individual income tax: according to the provisions of the individual income tax law, the taxable income of individuals = taxable income-deduction, and then calculate the taxable amount of individuals according to the applicable tax rate and quick deduction;

2. Fill in the personal income tax return: According to the requirements of the local tax authorities, individuals need to fill in the personal income tax return. You can download and print the declaration form on the website of the local tax authorities, fill it out and sign it;

3. Personal income tax payment: individuals can pay personal income tax through online banking, mobile payment or going to the tax payment window of local tax authorities. Online tax payment needs to log in to online banking or mobile payment platform, select personal income tax payment, input relevant information, confirm the tax payment amount and pay it;

4. Receiving personal income tax invoices: After paying personal income tax, individuals need to go to the local tax authorities to receive personal income tax invoices. The personal income tax invoice is a voucher for individuals to pay personal income tax. Keep personal income tax invoices for easy query and management in the future.

To sum up, the deduction of personal donations needs to be made when filing personal income tax. Please consult the local tax authorities or websites for specific declaration methods and procedures. There are certain restrictions and regulations on the deduction policy of individual donations. Investors should pay attention to the relevant regulations when making donations, so as not to affect the declaration and deduction of personal income tax.

Legal basis:

Article 6 of the Individual Income Tax Law of People's Republic of China (PRC)

Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.

(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.

(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.

(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.

Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.

Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.

The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.