Enterprises can deduct the total amount of donations before tax for specific matters. 1. Announcement of the Ministry of Finance, the State Administration of Taxation, and the poverty alleviation office of the State Council on the pre-tax deduction policy for enterprise poverty alleviation donation income tax (
The Ministry of Finance Tax of the State Administration of the State Council Poverty Alleviation Office announcement 2019 49th)Regulations :(I)
From January 1-20, 2019 to December 31, enterprises passed public welfare social organizations or county-level (Including county level)
The above-mentioned people's governments and their constituent departments and directly affiliated institutions are allowed to deduct the poverty alleviation donation expenses for the target poverty alleviation areas when calculating the taxable income of enterprise income tax.
Within the policy implementation period, if the target poverty alleviation area achieves poverty alleviation, the above policies can continue to apply.
'Target poverty alleviation area' includes 832 key counties for poverty alleviation and development work, and concentrated counties in contiguous poverty-stricken areas (
Xinjiang Aksu area, 6 counties and 1 city enjoy the district policy)And the establishment of a poor village. (II)
At the same time, poverty alleviation donation expenditures and other public welfare donation expenditures occur. When calculating the annual deduction limit for public welfare donation expenditures, poverty alleviation donation expenditures that meet the above conditions are not included. (III)
The above-mentioned enterprise income tax policy may be implemented for the part of the poverty alleviation donation expenditure that has occurred during the period from January 1-20, 2015 to December 31 that meets the above conditions and has not been deducted when calculating the taxable income of enterprise income tax.
2. Notice of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs on the tax policy of the Beijing 2022 Winter Olympics and Paralympics (Caishui  No. 60)
Regulations: 'The following tax policies shall be implemented for participants of the 2022 Beijing Winter Olympics, Paralympics and test competitions: industry, social organizations and groups sponsor and donate funds, materials and services for Beijing 2022 Winter Olympics, Paralympic Winter Games and test competitions, and deduct them in full when calculating the taxable income of enterprises. ”NJPE--
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