Can the donation expenditure for poverty alleviation be fully deducted?

Donations to poverty-stricken areas can be fully deducted. From 20 19 1 10 to 2022 1 231February, the donations provided by enterprises to poverty alleviation in designated poverty-stricken areas through public welfare social organizations or people's governments at or above the county level and their departments and directly affiliated institutions are allowed to be deducted when calculating the taxable income of enterprise income tax.

Second, analyze the details

It can't be direct donation, but indirect donation. Through public welfare social organizations or people's governments at or above the county level and their constituent departments and directly affiliated institutions. There must be a clear direction of donation. Donation expenditure for poverty alleviation in designated poverty-stricken areas, including 832 poverty-stricken villages in key counties for poverty alleviation and development, which enjoy district policies and set up files.

3. Do not ask for poverty alleviation donations.

Donations made by enterprises through public welfare social organizations or people's governments at or above the county level and their constituent departments and directly affiliated institutions shall not be deducted before tax. Donations for poverty alleviation exempted from value-added tax can be made by units or individual industrial and commercial households through public welfare social organizations, people's governments at or above the county level and their constituent departments and directly affiliated institutions, or directly donated to units and individuals in designated poverty alleviation areas without compensation. Direct donations can be exempted from value-added tax, but donations for poverty alleviation cannot be deducted before enterprise income tax.