The corporate income tax deduction of charitable donations is the pre-tax deduction of charitable donation expenses. According to Article 9 of the Enterprise Income Tax Law of People's Republic of China (PRC), the portion of charitable donation expenses incurred by an enterprise within 65,438+02% of the total annual profit is allowed to be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.

At the same time, according to Article 51 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the public welfare donation stipulated in Article 9 of the Enterprise Income Tax Law refers to the donation that enterprises use for charitable activities and public welfare undertakings according to law through public welfare social organizations or people's governments at or above the county level and their departments.