The total annual profit refers to the annual accounting profit calculated by the enterprise in accordance with the provisions of the national unified accounting system. "
According to the current regulations, the donation of an enterprise is not more than 12% of the total annual profit, which can be deducted, and only if the donated unit or institution is a qualified list published by State Taxation Administration of The People's Republic of China, Ministry of Finance and Ministry of Civil Affairs. For example, in 20 1 1 year, enterprise A donated to Foundation B, and Foundation B is a qualified list published by State Taxation Administration of The People's Republic of China, Ministry of Finance and Ministry of Civil Affairs in 201/year, then enterprise A can deduct the portion that does not exceed 12% of the total annual profit; For example, in 20 12, Enterprise A donated to Foundation B, but Foundation B is not a qualified list published by State Taxation Administration of The People's Republic of China, Ministry of Finance and Ministry of Civil Affairs in 20 1 1, then all donations made by Enterprise A will not be deducted.
Two, for the full deduction of donations, now, except for the provisions of a single article, all others are allowed to be deducted according to the part that does not exceed the total annual profit 12%. In recent years, only Yushu and Zhoushan have been fully deducted.