Women's Federation immigrants help the poor

According to Article 51 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), "the public welfare donation mentioned in Article 9 of the Enterprise Income Tax Law refers to the donation made by an enterprise to the public welfare undertakings stipulated in the People's Republic of China (PRC) Public Welfare Donation Law through public welfare social organizations or people's governments at or above the county level and their departments".

The Municipal Women's Federation belongs to the departments of the people's governments at or above the county level and meets the requirements.

According to the People's Republic of China (PRC) Public Welfare Donation Law, "the scope of public welfare donation includes the following four items: first, the activities of social groups and individuals such as disaster relief, poverty alleviation and disability assistance; Second, education, science, culture, health and sports; Third, environmental protection and public facilities construction; The fourth is other social undertakings and welfare undertakings that promote social development and progress. "

Poverty alleviation funds are eligible.

According to Article 53 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), "the portion of the public welfare donation expenses incurred by the enterprise that does not exceed 65,438+02% of the total annual profit is allowed to be deducted".

Donations less than or equal to the total annual profit multiplied by 12% can be deducted in full. If the donation is greater than the total annual profit multiplied by 12%, only the total annual profit multiplied by 12% can be deducted.

If it does not exceed the total annual profit multiplied by 12%

Taxable amount = (total annual profit+increase or decrease) * enterprise income tax rate

If it exceeds the total annual profit multiplied by 12%

Taxable amount = (total annual profit+increase or decrease+donation exceeding total annual profit multiplied by 12%) * enterprise income tax rate.