Support rural revitalization!Donation can enjoy these tax discounts

In recent years, the Party Central Committee and the State Council have issued a series of tax and feed support policies to continue to consolidate the results of poverty alleviation and promote the effective connection of poverty alleviation and rural revitalization. In order to further implement the decision -making and deployment of the Party Central Committee and the State Council, the State Administration of Taxation has sorted out the formation of preferential policy guidelines for rural revitalization. Take you today: Encourage social forces to increase rural revitalization donations

Eligible poverty alleviation donation income tax is deducted before deduction

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Enterprises for poverty alleviation donations

Content

1. From January 1, 2019 to December 31, 2025, enterprises through public welfare social organizations or people's governments at or above the county level (including county level) and their composition departments and direct institutions are used for poverty alleviation donations in poverty alleviation areas in the target area. The expenditure is deducted according to the taxable income of the income tax of the company. During the policy execution period, if the target area of ​​poverty alleviation is achieved, the above -mentioned policies can be continued.

2. At the same time, the enterprise has a donation expenditure and other public welfare donations at the same time. When calculating the annual deduction of public welfare donation expenditures, poverty alleviation donation expenditures that meet the above conditions are not calculated.

3. The company that has occurred from January 1, 2015 to December 31, 2018 has occurred in poverty alleviation donation expenditures that meet the above conditions. The parts that have not been deducted from the income taxable income of corporate income tax can be implemented.

Enjoy condition

The "target area of ​​poverty alleviation" refers to the key counties of poverty alleviation and development in 832 countries, and the county's distress and county counties (6 counties and 1 cities in the Aksu area in Xinjiang) and the poverty -stricken villages in the establishment of files.

Policy basis

1. "Announcement of the State Council of the State Council of the General Administration of Finance on Poverty Alleviation Office on Poverty Alleviation Donation Tax Deduction Deduction Policy" (No. 49, 2019)

2. "Announcement of the State and Rural Revitalization Bureau of the Ministry of Taxation of the Ministry of Finance and Social Security of the Ministry of Human Resources and Social Security on the Excellence of Poverty Alleviation Tax Policy Policy" (2021 No. 18)

Eligible poverty alleviation goods donation exemption of VAT

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Taxpayers who donate poverty alleviation goods

Content

1. From January 1, 2019 to December 31, 2025, the units or individual industrial and commercial households will produce self -production, commissioned processing or purchase of goods through public welfare social organizations, county -level and above people's governments, and their composition departments and their composition departments and their formation. Direct institutions, or units and individuals who are directly donated to the target area of ​​poverty alleviation, are exempt from value -added tax. During the policy execution period, if the target area of ​​poverty alleviation is achieved, the above -mentioned policies can be continued.

2. From January 1, 2015 to December 31, 2018, the donation of poverty alleviation goods that meet the above conditions can be traced back to the above -mentioned value -added tax policies.

Enjoy condition

The "target area of ​​poverty alleviation" refers to the key counties of poverty alleviation and development in 832 countries, and the county's distress and county counties (6 counties and 1 cities in the Aksu area in Xinjiang) and the poverty -stricken villages in the establishment of files.

Policy basis

1. "Announcement on the Poverty Alleviation Office of the State Council of the General Administration of Taxation of the Ministry of Finance on Poverty Alleviation Office on Poverty Alleviation and Donation of Value VAT" (No. 55, 2019)

2. "Announcement of the State and Rural Revitalization Bureau of the Ministry of Taxation of the Ministry of Finance and Social Security of the Ministry of Human Resources and Social Security on the Excellence of Poverty Alleviation Tax Policy Policy" (2021 No. 18)

Individuals donate personal income tax for personal income tax for public welfare charity through public welfare social organizations or state organs

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Personally donated by public welfare charity such as public welfare social organizations, people's governments at or above the county level, and their departments through the public welfare social organizations in China

Content

Individuals donate their income to public welfare charities such as education, poverty alleviation, and miles. The donations have not exceeded 30%of the taxable income applied by the taxpayer's declaration. If the full tax deduction is implemented by the career donation, it is stipulated.

Enjoy condition

1. Individuals through public welfare charity such as public welfare social organizations, people's governments at or above the county level, and its departments in the People's Republic of China donate public welfare charities such as education, poverty alleviation, and miles.

2. The part of the donation of 30%of the taxable income declared by the taxpayer can be deducted from its taxable income.

3. Domestic public welfare social organizations, including charitable organizations, other social organizations and mass groups that are established or registered in accordance with the law and obtained public welfare donations in accordance with the prescribed conditions and procedures.

4. The amount of public welfare donation expenditure occurred in the individual, and the amount of public welfare donation is determined in accordance with the following regulations:

(1) The donation of monetary assets shall be determined according to the actual donation amount.

(2) If you donate equity and real estate, you will be determined according to the original value of the property of individual ownership and real estate.

(3) Donating other non -monetary assets other than equity and real estate shall be determined in accordance with the market price of non -monetary assets.

5. Resident individuals deduct public welfare donation expenditure in accordance with the following regulations:

(1) Public welfare donation expenditures incurred by residents may be deducted from property leasing income, property transfer, interest dividend dividend income, accidental income (hereinafter collectively referred to), comprehensive income or business income. In the current period, a public welfare donation expenditure that has been deducted from the income project can continue to be deducted in other income items in accordance with regulations.

(2) The public welfare donation expenditure incurred by the residents shall be deducted from the comprehensive income and business income, and the deduction limit is 30%of the comprehensive income of the year and the taxable income of the year. 30%of the taxable income from the monthly classification income. (3) Residents Personally decided to decide the order of public welfare donation expenditures deducted from comprehensive income, classification, and business income based on the income of their income, public welfare donation expenditure, and applicable tax rate.

6. Public welfare donation expenditures that have not exceeded the individual of public welfare donations that have not exceeded 30%of the monthly taxable income in the month of public welfare donation expenditure, which can be deducted from its taxable income. The deduction of non -finished public welfare donations can continue to be deducted in the business income.

7. If the State Council stipulates that the full tax of public welfare donations will be deducted before tax, it shall be implemented in accordance with regulations. Individuals occur at the same time according to 30%deduction and full deduction of public welfare donation expenditures, and choose to deduct the order by themselves.

Policy basis

1. Article 6 of the Personal Income Tax Law of the People's Republic of China

2. Article 19 of the Implementation Regulations of the Personal Income Tax Law of the People's Republic of China

3. "Announcement of the General Administration of Taxation on Personal Income Tax Policy on Public Welfare Charity" (No. 99, 2019)

Overseas donors donate to the import of value -added tax exemption from the import of charitable supplies

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The receiving person who accepts overseas donations

Content

1. Overseas donors are donated to the recipients for free of charge for charity.

2. International and foreign medical institutions are engaged in charity and humanitarian medical assistance activities in my country for free medical drugs and instruments and consumed medical and health materials used during treatment.

Enjoy condition

1. Charity refers to social charity and welfare undertakings such as non -profit charity assistance, including the following charity activities voluntarily carried out by donating property:

(1) Poverty alleviation, helping the poor, helping the elderly and disabled groups.

(2) Promote the development of education, science, culture, health, sports and other undertakings.

(3) Prevent pollution and other public harm, protect and improve the environment.

(4) Other charity activities that meet the public interests of social.

2. Overseas donors refer to natural, legal persons or other organizations outside the People's Republic of China.

3. The recipient refers to:

(1) Relevant departments of the State Council, provinces, autonomous regions, and municipal people's governments.

(2) The Chinese Red Cross Association, the National Women's Federation of China, the China Disabled Persons Federation, the Chinese Charity Federation, the China Junior Health Care Foundation, the Song Qingling Foundation of China and the China Cancer Foundation.

(3) Social groups or foundations with a purpose of humanitarian assistance and development of charitables with a level 5A with the purpose of registering by the Ministry of Civil Affairs or the provincial civil affairs department and being rated as level 5A. The Ministry of Civil Affairs or the provincial civil affairs department is responsible for issuing documents that prove that social groups or foundations meet the conditions of the gifts stipulated in these Measures.

4. Materials used for charity refer to:

(1) Clothing, bedding, shoes, tents, gloves, sleeping bags, blankets and other essential supplies of life.

(2) Food and drinking water (except condiments, aquatic products, fruits, beverages, tobacco and alcohol).

(3) Medical categories include medical drugs, medical devices, medical books and materials. Among them, the delivery of medical drugs and medical device donations shall be implemented in accordance with relevant regulations of relevant departments.

(4) Teaching instruments, textbooks, books, materials and general learning supplies for public libraries, public museums, various vocational schools, high schools, junior high schools, primary schools, and kindergarten education. Among them, teaching instruments refer to the instruments and appliances used for teaching inspection, observation, measurement, and demonstrations for teaching; general learning supplies refer to stationery and teaching aids for various vocational schools, high schools, junior high schools, primary schools, kindergartens teaching and students. , Sports products, infant toys, specimens, models, slices, various learning software, laboratory utensils and reagents, student school uniforms (including shoe and hats) and schoolbags.

(5) Special instruments directly used for environmental protection. Including the air quality and pollution source waste gas monitoring instruments and governance equipment, environmental water quality and sewage monitoring equipment and governance equipment, environmental pollution accident emergency monitoring instruments, solid waste monitoring equipment and disposal equipment, radiation protection and electromagnetic radiation monitoring instruments, electromagnetic radiation monitoring instruments and electrical radiation monitoring equipment , Ecological protection monitoring equipment and equipment, noise and vibration monitoring instruments and laboratory general analysis instruments and equipment.

(6) Other materials approved by the State Council for charity.

The above materials do not include a specific commodity of the state's decree to stop reducing import taxes and automobiles, productive equipment, productive raw materials and semi -finished products. Donated materials should be unused items (wherein, food and drinking water, and medical drugs should be within the shelf life). In the donation of materials, it shall not be caught in illegal items such as environmental, public health and social ethics, and political penetration.

5. Imported donations shall apply to the customs for tax reduction procedures from the person, and the customs shall review and confirm in accordance with regulations. Donated supplies that have been approved and agreed with tax exemption shall be supervised by customs in accordance with regulations.

6. If the imported supplies of the imported, in accordance with national regulations, are products that belong to quotas, specific registration, and import licenses, the gift shall apply to the relevant departments for quotas, registration certificates, and import licenses, and customs documents.

7. Donated supplies that are approved by the review and approval, use and manage in accordance with the relevant terms of the "Donation Law of the People's Republic of China Public Welfare".8. Document -free imported supplies shall not be transferred, mortgaged, pledged, mortgaged, and transferred for other disposal without the consent of the customs review.If there is violations, it is dealt with in accordance with relevant national laws, regulations, and relevant customs management regulations.

Policy basis

"Announcement of the General Administration of Taxation of the Ministry of Finance's State Taxation on the announcement of the Interim Measures for Import Taxes for Charity Donations" (No. 102, 2015)

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