1, the tax deduction is different: the taxable income can only be deducted if the personal donation reaches more than 30% of the personal income; As long as the enterprise donation is within 12% of the total annual profit of the enterprise, it can be directly deducted from the taxable income, and the part exceeding 12% can be deducted from the income carried forward for the next three years.
2. Different forms of donation: Although people donate directly to orphanages, nursing homes, schools or outstanding students of their peers, although it is public welfare, it is also a non-public welfare donation in tax law. Donations made by enterprises for public welfare undertakings through public welfare social organizations or people's governments at or above the county level and their departments, which do not exceed 12% of the total annual profits, are allowed to be deducted.