The public welfare donation expenses incurred by the enterprise are allowed to be deducted when calculating the taxable income within 65,438+02% of the total annual profit, and the part exceeding 65,438+02% of the total annual profit is allowed to be deducted when calculating the taxable income within three years after carry-over.

The Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on Relevant Policies for Pre-tax Carry-over Deduction of Corporate Income Tax for Public Welfare Donations (Caishui [20 18] 15), which further clarified the provisions on pre-tax carry-over deduction of corporate income tax for public welfare donations:

Personal donation:

Article 24 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, the portion of the donation that does not exceed 30% of the taxable income declared by the taxpayer may be deducted from its taxable income.