1. Donation expenses used by enterprises for charitable activities and public welfare undertakings through public welfare social organizations or people's governments at or above the county level (including the county level) and their constituent departments and directly affiliated institutions are allowed to be deducted when calculating taxable income. The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.
The public welfare social organizations mentioned in this article shall obtain the pre-tax deduction qualification of public welfare donations according to law.
The total annual profit mentioned in this article refers to the amount greater than zero calculated by the enterprise in accordance with the unified accounting system of the state.
Announcement on Pre-tax Deduction Policy of Enterprise Donation for Poverty Alleviation (Announcement No.49 of Ministry of Finance and State Taxation Administration of The People's Republic of China the State Council Poverty Alleviation Office, 2019);
1 .2019 65438+10/to 2022 65438+February 3 1, donations provided by enterprises to poverty alleviation in designated poverty-stricken areas through public welfare social organizations or people's governments at or above the county level (including the county level) and their departments and directly affiliated institutions. During the implementation of the policy, the above policies can continue to be applied to areas that have achieved poverty alleviation.
The "target poverty-stricken areas" include 832 national key counties for poverty alleviation and development, counties in concentrated contiguous poverty-stricken areas (1 city, 6 counties in Aksu region of Xinjiang enjoy the district policy) and poverty-stricken villages with established files.
Two, enterprises accept poverty alleviation donations and other public donations at the same time, when calculating the annual deduction limit of public donations, the poverty alleviation donations that meet the above conditions are not counted.
Three. The above enterprise income tax policy can be applied to the donation expenditure for poverty alleviation during the period from 20 15 1 81231,which is not deducted when calculating the taxable income of enterprise income tax.