A plot in Settle Down is exaggerated.

During the COVID-19 epidemic holiday, staying at home is to make contributions to the country, and you have to rely on movies and TV to kill time. However, it is not easy to find a satisfactory solution. A few days ago, it was reported in the circle of friends that the TV series "Anjia" starring Sun Li will be broadcast on Beijing Satellite TV and Oriental TV at 8 pm on February 2/KLOC-0. Sun Li is one of my favorite actors, and the real estate transaction involved is related to my work, which immediately aroused my interest.

It has been on the air for two days, and five episodes have been played. Overall, I feel that Sun Li is mainly charming, and the production level is really high.

However, perhaps because the theme is too close to real life, many details feel exaggerated. Last night, there was a mistake in tax common sense in a plot in the fifth episode. In order to avoid misleading the audience, I think it is necessary to give you a corrective explanation.

The key story of this episode is: the child of the community security captain has leukemia and has no money for treatment. The property manager asks the merchants around the community for money under the banner of raising money for the child. In the end, the property manager only gave the security guard a little money and embezzled most of the donations himself. Sun Li, the manager of the intermediary company, foresaw that there was something wrong with the property manager, asked the property manager to issue a receipt when collecting money, and reminded other merchants one by one to have a receipt when donating money.

Finally, the store manager collected the receipts of donations from major businesses and found that the total donations were above100000. Then he contacted the security captain and found that the security captain only received a few donations, so the store manager gave all the receipts to the security captain. The security guard was very angry when he learned that the property manager had misappropriated the child's life-saving money. He asked the property manager for the balance, and the property manager became angry from embarrassment. Finally, the two men got into a fight and the property manager was injured and admitted to the hospital. Some well-informed businesses feel that the housing management has rectified the property managers who often extort money, which is very popular and the prestige of the housing management has been improved.

But when reminding other merchants, the manager of the house told everyone that the donation receipt can be tax deductible, so when you donate, you must ask the property manager for a receipt. This statement is actually wrong.

Caishui [20 18] 15 "Notice on Relevant Policies for Pre-tax Carry-over Deduction of Income Tax of Public Welfare Donating Enterprises" stipulates that the donation expenses used by enterprises for charitable activities and public welfare undertakings through public welfare social organizations or people's governments at or above the county level (including the county level) and their constituent departments and directly affiliated institutions are allowed to be deducted when calculating taxable income. The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over. The public welfare social organizations mentioned in this article shall obtain the pre-tax deduction qualification of public welfare donations according to law.

From the above provisions, it can be seen that an enterprise can obtain the qualification of enterprise income tax deduction only if it donates to a public welfare organization officially registered and approved or the people's government at or above the county level (including the county level) and its constituent departments and directly affiliated institutions, otherwise the tax authorities will not recognize it.

For example, in Living and Living, whether the property manager writes a receipt to the merchant in his own name or the property manager provides the merchant with a receipt stamped by the property company, it does not comply with the provisions of the tax law, and the donation of the merchant cannot be deducted before tax.

In view of the new pneumonia, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Announcement on Tax Policies for Donation to Support the Prevention and Control of Pneumonia Infection in novel coronavirus on February 7, 2020 (Announcement No.9 of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2020), canceling the profit ratio limit and allowing direct donation to hospitals. However, the restrictions have only been relaxed, and not all donations can be deducted before tax.

For the events in TV series, when the security captain needs to raise money, he should apply to the public welfare fund company, which will raise money. The public welfare fund company will issue financial supervision receipts to merchants when collecting money, and merchants will be eligible for pre-tax deduction.

Of course, when the merchant knows the situation of the security captain and wants to donate money, he can also take the initiative to contact a public welfare fund company to handle the donation. The donation agreement makes it clear that the purpose of donation is the child of the security captain, or he can complete the donation legally. The public welfare fund company may charge a small fee, but it is worthwhile for the donated enterprise to qualify for pre-tax deduction. This is particularly important. Many enterprises just don't know how to do it, and directly give the donation to the donee, thus missing the opportunity of pre-tax deduction of the donation.

The reason why the tax law has such a provision is to ensure that donations can be checked and verified. Otherwise, if anyone can issue a receipt to deduct tax, there will be loopholes in tax supervision.

At present, many enterprises and individuals are actively donating money and materials to support the epidemic prevention work in COVID-19. I would like to remind you that we should pay special attention to the way of donation. If the object of direct donation does not conform to the provisions of the tax law, it cannot be deducted before income tax. The 7500 yuan donated by our own enterprise is not tax deductible, which is the same as the 10000 yuan donated by others. In short, handling donations through the channels stipulated in the tax law is a legal and compliant professional behavior and a way to maximize expenditure benefits.

Such mistakes in the plot may be due to the laziness of the screenwriter or the deliberate exaggeration in pursuit of dramatic effect. However, I suggest that you watch "settle down" when you are making contributions to your country at home.