Supplementary Circular on Issues concerning the Pre-Tax Deduction of Charitable Donations
Supplementary Circular on Issues concerning the Pre-Tax Deduction of Charitable Donations
Supplementary Circular on Issues concerning the Pre-Tax Deduction of Charitable Donations
Cai Shui [2010] No. 45
July 21, 2010
Department (Bureau) of finance, office of the State Administration of Taxation, local taxation bureau, civil affairs department (bureau) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated under the State plan, and the finance bureau and civil affairs bureau of the Xinjiang Production and Construction Corps,
To further regulate the policy on the pre-tax deduction of charitable donations and strengthen tax collection and management, in accordance with the relevant provisions of the Circular of the Ministry of Finance, the State Administration of Taxation and the Ministry of Civil Affairs on Issues Concerning the Pre-tax Deduction of Charitable Donations (Cai Shui [2008] No. 160), the supplementary circular on issues concerning the pre-tax deduction of charitable donations is hereby given as follows:
I. Expenditure of enterprises or individuals in the form of donations made to public welfare social groups or people's governments above the county level or the departments thereof or entities directly thereunder, all of which shall be properly qualified for pre-tax deduction of public welfare donations, may be deducted before income tax in accordance with relevant provisions.
The qualification of people's governments above the county level or the departments thereof or entities directly thereunder for pre-tax deduction of charitable donations is not required to be verified and certified.
II.
......
Cai Shui [2010] No. 45
July 21, 2010
Department (Bureau) of finance, office of the State Administration of Taxation, local taxation bureau, civil affairs department (bureau) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated under the State plan, and the finance bureau and civil affairs bureau of the Xinjiang Production and Construction Corps,
To further regulate the policy on the pre-tax deduction of charitable donations and strengthen tax collection and management, in accordance with the relevant provisions of the Circular of the Ministry of Finance, the State Administration of Taxation and the Ministry of Civil Affairs on Issues Concerning the Pre-tax Deduction of Charitable Donations (Cai Shui [2008] No. 160), the supplementary circular on issues concerning the pre-tax deduction of charitable donations is hereby given as follows:
I. Expenditure of enterprises or individuals in the form of donations made to public welfare social groups or people's governments above the county level or the departments thereof or entities directly thereunder, all of which shall be properly qualified for pre-tax deduction of public welfare donations, may be deducted before income tax in accordance with relevant provisions.
The qualification of people's governments above the county level or the departments thereof or entities directly thereunder for pre-tax deduction of charitable donations is not required to be verified and certified.
II.
......