Do enterprises have to pay taxes for charity?

Whether charitable donations need to pay enterprise income tax depends on whether they meet the conditions for pre-tax deduction of donations:

1. Donation for public welfare conforms to the scope stipulated in the Law of People's Republic of China (PRC) on Donation for Public Welfare, specifically including the activities of social groups and individuals with difficulties such as disaster relief, poverty alleviation and helping the disabled; Education, health and sports; Environmental protection, social public facilities construction.

Two, corporate donations through public welfare social organizations, public welfare mass organizations or people's governments at or above the county level and their departments. The people's governments at or above the county level and their departments refer to the people's governments at or above the county level and their constituent departments and directly affiliated institutions; Public welfare mass organizations need to go through the joint audit of finance, taxation, civil affairs and other departments before they can qualify for pre-tax deduction of donations.

3. The enterprise shall obtain public welfare donation bills or general contributions of non-tax income uniformly printed by the Ministry of Finance or the financial departments of provinces, autonomous regions and municipalities directly under the Central Government, and affix the seal of the recipient.

Four, the part of the enterprise's public welfare donation within the total annual profit 12% is allowed to be deducted when calculating the taxable income.

Income from technical services or services provided by extended data weather stations, farmers' professional technical associations and professional cooperatives, as well as income from technical services or services carried out by other city institutions, shall be temporarily exempted from income tax; Technical achievements transfer, technical training and technical consultation for scientific research units and colleges and universities serving various industries.

Income from technical services and technical contracting is temporarily exempted from income tax; Newly established independent accounting enterprises or business units engaged in consulting (including consulting in science and technology, law, accounting, auditing and taxation). ), the information industry and technical service industry shall be exempted from income tax for 2 years from the date of opening;

Newly established independent accounting enterprises or business units engaged in transportation, post and telecommunications shall be exempted from income tax in the first year and levied income tax by half in the second year;

The newly established independent accountants are engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, warehousing industry, residential service industry, catering industry, education and cultural undertakings. Enterprises or business units engaged in health undertakings may, with the approval of the competent tax authorities, reduce or exempt income tax for two years from the date of opening.

Baidu Encyclopedia-Enterprise Income Tax