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cash donation
The donation of funds to the designated account of the foundation shall be deemed as a successful donation
Foundation account
Account Name: Shanghai Lingang Science and Technology Innovation and Development Foundation
Bank account number: 441682677778
Bank of Deposit: Bank of China Limited Shanghai Pilot Free Trade Zone New Area Branch Business Department
Material donation
The successful use of donated materials shall be deemed as a successful donation
Foundation Address
Headquarters Address: No. 29 Shengang Avenue, Lingang New City, Pudong New Area, Shanghai
According to the Enterprise Income Tax Law of the People’s Republic of China and the Individual Income Tax Law of the People’s Republic of China, regardless of whether the enterprise or individual makes public welfare donations to public welfare social organizations that have pre tax deduction qualifications for public welfare donations, they can receive pre tax deduction benefits for income tax. Enterprises or individuals should provide public welfare donation receipts printed and stamped with the seal of the receiving unit by the financial department at or above the provincial level (including the provincial level), or a receipt copy of the “General Payment Voucher for Non tax Revenue” stamped with the seal of the receiving unit, in order to make pre tax deductions according to regulations.
Corporate donations
According to Article 9 of the Enterprise Income Tax Law of the People’s Republic of China, the portion of public welfare donation expenses incurred by enterprises within 12% of the total annual profit is allowed to be deducted when calculating taxable income; The portion exceeding 12% of the total annual profit shall be allowed to be deducted from the calculation of taxable income within the next three years.
individual donations
According to Article 6 of the Enterprise Income Tax Law of the People’s Republic of China, individuals who donate their income to public welfare and charity undertakings such as education, poverty alleviation, and poverty relief, and the amount donated does not exceed 30% of the taxpayer’s declared taxable income, may deduct it from their taxable income; If the State Council stipulates the full pre tax deduction for donations to public welfare and charity undertakings, such provisions shall apply.
