How to reduce taxes on corporate donations?

Donation expenses of enterprises to charitable activities and public welfare undertakings through public welfare social organizations or people's governments at or above the county level (including the county level) and their constituent departments and directly affiliated institutions are allowed to be deducted when calculating 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.

First, the leased land shall pay taxes and fees according to the leased intangible assets. The specific taxes and tax rates are as follows:

1, business tax 5%;

2. Urban construction tax 7% (5% at county level);

3, the national education fee additional 3%;

4, local education fee additional 2%;

5. The stamp duty of the lease contract is 0. 1%.

2. The business tax rate adopts different proportional tax rates according to different industries and categories.

1, transportation, land transportation, water transportation, air transportation, pipeline transportation, loading and unloading 3%;

2, the construction industry construction, installation, decoration and other engineering operations 3%;

3. Financial and insurance industry 5%;

4, post and telecommunications industry 3%;

5. Culture and sports industry 3%;

6. Entertainment karaoke bars, dance halls, OK dance halls, music cafes, billiards, golf, bowling and other entertainment 5%-20%;

7. Service agents, hotels, restaurants, tourism, warehousing, leasing, advertising and other service industries 5%;

8. Transfer of intangible assets, transfer of land use rights, patented non-patented technology, trademark rights, copyright and goodwill by 5%;

9, sales of real estate, sales of buildings and other land attachments 5%.

Legal basis: Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals selling goods or processing, repairing and repairing services (hereinafter referred to as services), services, intangible assets, real estate and imported goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.