Enterprises that are allowed to donate to public welfare undertakings under the epidemic situation shall, in accordance with the provisions of point 8 of the Guidelines on Preferential Tax Policies for Epidemic Prevention and Control in COVID-19, deduct enterprise income tax or individual income tax in full before tax through public welfare social organizations or people's governments at or above the county level and their departments and other state organs.

Among them, public welfare donations need to be handled by enterprises through "public welfare social organizations", which refer to social organizations that have obtained the pre-tax deduction qualification of public welfare donations according to law. If an enterprise enjoys the prescribed pre-tax full deduction policy, it shall fill in the full deduction of donations in the corresponding column of the enterprise income tax return by means of "self-determination, declaration and enjoyment, and retention of relevant information for future reference".