If an enterprise enjoys the full pre-tax deduction policy stipulated in Announcement No.9, it shall fill in the donation full deduction in the corresponding column of the enterprise income tax return by means of "self-determination, declaration and enjoyment, and retention of relevant information for future reference". Individuals enjoy the full pre-tax deduction policy stipulated in Announcement No.9, according to the Ministry of Finance? Implement the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China on Individual Income Tax Policy for Charitable Donations (No.99 of 20 19); Among them, if the provisions of Article 2 of Announcement No.9 are applicable, when handling the pre-tax deduction of personal income tax and filling out the List of Pre-tax Deduction of Personal Income Tax for Charitable Donations, "direct donation" shall be indicated in the remarks column.
Enterprises and individuals have obtained donation acceptance letters issued by hospitals undertaking epidemic prevention and control tasks and kept them for future reference as the basis for pre-tax deduction.