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the State Administration of Taxation
Circular of the State Administration of Taxation on the Issue Concerning Pre-tax Deductions of the Taxpayers’ Donations to the Emergency
Relief Promotion Center of the Ministry of Civil Affairs
Guo Shui Han [2005] No. 953
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 Emergency Relief Promotion Center of the Ministry of Civil Affairs is a public institution for public welfare undertakings established
upon the approval of the Central Organization Commission, for the purpose of assisting the government and the relevant departments
to help the entities and individuals who are in danger and in emergent need of relief. In accordance with the relevant legal 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 the Emergency Relief Promotion Center of the
Ministry of Civil Affairs, 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
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the State Administration of Taxation
2005-10-13
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