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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:为支持我国农村医疗卫生、经济科学教育、慈善、法律援助和见义勇为等社会公益事业的发展,根据《中华人民共和国企业所得税暂行条例》及其实施细则、《中华人民共和国个人所得税法》及其实施条例的有关规定,经国务院批准,现对纳税人向中华健康快车基金会、孙冶方经济科学基金会、中华慈善总会、中国法律援助基金会和中华见义勇为基金会的捐赠税前扣除问题通知如下:对企业、事业单位、社会团体和个人等社会力量,向中华健康快车基金会和孙冶方经济科学基金会、
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to support social welfare such as rural medical and health care, economic and scientific education, charity, legal aid and courageous bravery in our country, According to the Provisional Regulations of Enterprise Income Tax of the People’s Republic of China and its Implementing Rules, the Law of the People’s Republic of China on Individual Income Tax and its implementing regulations, with the approval of the State Council, the taxpayers now report to the China Health Express Foundation, Sun Yefang Economic Science Foundation, China Charity Federation, China Legal Aid Foundation and China Justice Foundation for donations deduction before tax notice as follows: For enterprises, institutions, social groups and individuals and other social forces, to the China Express Express Foundation And Sun Yefang Economic Science Foundation,