CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUE CONCERNING PRE- TAX DEDUCTIONS OF THE TAXPAYERS’ DONATIONS TO CHINESE EDUCATIONAL FOUNDATION FOR SENIOR PROCURATORS

the State Administration of Taxation

Circular of the State Administration of Taxation on the Issue Concerning Pre- tax Deductions of the Taxpayers’ Donations to Chinese
Educational Foundation for Senior Procurators

Guo Shui Han [2005] No. 952

The state taxation bureaus, local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central
Government and cities specifically designated in the state plan:

The Chinese Educational Foundation for Senior Procurators is a national professional social organization established upon the approval
of the Ministry of Civil Affairs for the purpose of raising money to support educational undertakings for Chinese public prosecutors,
especially the procuratorial education and trainings in the poverty-stricken areas of the Central-Western Regions. In accordance
with the relevant provisions of the Interim Regulation of the People’s Republic of China on Enterprise Income Tax, Individual Income
Tax Law of the People’s Republic of China and the Regulation for the Implementation thereof, a taxpayer’s donations to Chinese Educational
Foundation for Senior Procurators, the amount of donations which is less than 3% of the taxable annual income of enterprise income
tax or less than 30% of the taxable income of income tax declared by an individual, shall be permitted to be deducted prior to tax
payment.

State Administration of Taxation

October 13, 2005