1. Donation for public welfare conforms to the scope stipulated in the Law of the People's Republic of China on Donation for Public Welfare, specifically including: activities of social groups and individuals with difficulties such as disaster relief, poverty relief and assistance to the disabled; Education, science, culture, health and sports; Environmental protection, social public facilities construction; Other social undertakings and welfare undertakings that promote social development and progress.
Two, corporate donations are made through public welfare social organizations, public welfare mass organizations or people's governments at or above the county level and their departments. The people's governments at or above the county level and their departments refer to the people's governments at or above the county level (including the county level) and their constituent departments and directly affiliated institutions; Public welfare social organizations and public welfare mass organizations need to be jointly audited by finance, taxation, civil affairs and other departments to obtain the pre-tax deduction qualification for donations.
3. An enterprise shall obtain a public welfare donation bill printed by the Ministry of Finance or the financial department of a province, autonomous region or municipality directly under the Central Government, or a general contribution for non-tax income, and affix the seal of the recipient.
Four, the part of the enterprise's public welfare donation within the total annual profit 12% is allowed to be deducted when calculating the taxable income.