Policies for the continuation of a combination tax support policy -Deduction of corporate poverty alleviation donation income tax taxes

In order to facilitate the timely understanding of the applicable tax support policies in time, the State Administration of Taxation has sorted out the newly introduced and continued implementation policies, and forms a new combined combination in accordance with the compilation of the subject, the preferential content, the conditions, and the policy basis for the policy basis. Tax and fees support policy guidelines will continue to be updated in accordance with the new tax policy situation. Today, I will take you to understand: continuing the implementation of tax support policies — corporate poverty alleviation donation income tax pre -tax deduction policy.

Corporate poverty alleviation donation income tax before tax deduction policy

Enjoy the subject

Through public welfare social organizations or people's governments at or above the county level (including county level), and their composition departments and direct agencies, donation expenditures are used for enterprises that target poverty alleviation in poverty alleviation

Content

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 levels) and their composition departments and direct institutions are used for poverty alleviation donations for poverty alleviation in poverty alleviation. The amount of taxable income from the calculation of the company's income tax is deducted. During the policy execution period, if the target area of ​​poverty alleviation is achieved, the above -mentioned policies can be continued.

Enjoy condition

1. The "target areas of poverty alleviation" include 832 key counties in poverty alleviation and development in the country, and the county's district and county counties (6 counties and 1 city in Aksu area in Xinjiang) and the poverty -stricken villages in the establishment of files.

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.

Policy basis

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

2. "Announcement on the Poverty Alleviation Office of the State Council of the General Administration of Taxation of the Ministry of Finance on the Deduades of Deduction Deduction of Poverty Alleviation Donation Tax Tax Tax" (No. 49, 2019)

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