Preferential tax policies for donations during the epidemic.

According to the regulations of the Ministry of Finance, enterprises and individuals can enjoy pre-tax deduction of income tax through donations from non-profit organizations, people's governments at or above the county level and their departments and other state organs, or by donating goods directly to designated hospitals. Compared with the previous tax policy, this announcement has increased the donation channels of designated hospitals.

Second, analysis

According to the regulations of the Ministry of Finance, units and individual industrial and commercial households are exempt from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge if they donate goods produced, processed or purchased by themselves through public welfare social organizations and relevant state organs or directly to designated hospitals. During the epidemic prevention and control period, enterprises and individuals can use the public welfare donation bills and donation acceptance letters of designated hospitals to prove the donation expenses. Compared with the previous tax policy, the donation acceptance letter from designated hospitals was added to prove the donation expenditure.

Third, what is the donation tax?

Public welfare donation expenditure should meet the following conditions at the same time: first, it refers to the enterprise through state organs and recognized public welfare social groups; 2. Expenditure on charitable donations must be used for the following public welfare undertakings: activities of social groups and individuals with difficulties such as disaster relief, poverty alleviation and disability assistance; Education, science, culture, health and sports; Environmental protection, social public facilities construction.