According to the Notice of the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China on Tax Policies in Support of Wenchuan Earthquake Recovery and Reconstruction (Cai Shui [2008] 104),

1. Since May, 2008 12, the units and individual operators who donate products for their own use, entrust processing or purchase commodities to the disaster areas through public welfare social organizations, people's governments at or above the county level and their departments shall be exempted from value-added tax, urban maintenance and construction tax and education surcharge.

2. Since May 2008 12, donations provided by enterprises and individuals to disaster-stricken areas through public welfare social organizations, people's governments at or above the county level and their departments are allowed to be fully deducted before corporate income tax and personal income tax in that year.

Except for the policy of expanding the scope of VAT deduction, all those without specified time limit will be implemented until June 5438+February 3, 20081.