How to deduct taxes on corporate donations

Donation expenditures 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 county level) and their constituent departments and directly affiliated institutions shall be within 12% of the total annual profit The portion that exceeds 12% of the total annual profit is allowed to be deducted when calculating taxable income within the next three years.

1. Taxes for leasing land should be paid as leased intangible assets. The specific tax types and tax rates are as follows:

1. Business tax 5%;

2. Urban construction 7% tax (5% at county level);

3. National education surcharge of 3%;

4. Local education surcharge of 2%;

5. The stamp tax on the rental contract is 0.1%.

2. Business tax rates adopt different proportional tax rates according to different industries and categories.

1. Transportation industry, land transportation, water transportation air transportation, pipeline transportation, loading and unloading 3%;

2. Construction industry construction, installation, repair and decoration and other engineering operations 3%;

3. Finance and insurance industry 5%;

4. Posts and telecommunications industry 3%;

5. Culture and sports industry 3%;

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6. Entertainment industry karaoke halls, dance halls, OK dance halls, music cafes, billiards, golf, bowling, entertainment 5%-20%;

7. Service industry agency industry, hotel industry, Catering industry, tourism, warehousing industry, leasing industry, advertising industry and other service industries 5%;

8. Transfer of intangible assets, transfer of land use rights, patented non-patented technology, trademark rights, copyrights, business 5% for reputation;

9. 5% for sales of real estate, buildings and other land attachments.

Legal basis: Article 1 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax" The sale of goods or processing, repair and repair services (hereinafter referred to as labor services) within the territory of the People's Republic of China, sales Units and individuals that provide services, intangible assets, real estate, and imported goods are VAT taxpayers and must pay VAT in accordance with these Regulations.