Debit: non-operating expenses,

Loans: bank deposits,

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China the State Council Poverty Alleviation Office on Pre-tax Deduction Policy for Corporate Donations for Poverty Alleviation (Announcement No.49 +09 of the Ministry of Finance and State Taxation Administration of The People's Republic of China the State Council Poverty Alleviation Office) stipulates that:

From 20 19 65438+ 10/0 to 2022 65438+February 3 1, donations made by enterprises for poverty alleviation by public welfare social organizations in designated poverty-stricken areas or people's governments at or above the county level (including the county level) and their departments and directly affiliated institutions are allowed to be deducted when calculating the taxable income of enterprise income tax. During the implementation of the policy, the above policies can continue to be applied to areas that have achieved poverty alleviation. Target poverty-stricken areas' include 832 national key counties for poverty alleviation and development, counties in concentrated contiguous poverty-stricken areas (1 city, and 6 counties in Aksu region of Xinjiang enjoy the district policy) and poverty-stricken villages with established files.

At the same time, the poverty alleviation donation expenditure and other public welfare donation expenditure incurred by the enterprise shall not be included in the calculation of the annual deduction limit of public welfare donation expenditure.