Announcement of the Ministry of Finance, State Taxation Administration, and State Council Leading Group Office of Poverty Alleviation and Development on the Pre-tax Deduction Policy for Enterprise Poverty Alleviation Donations

This document establishes that from January 1, 2019 to December 31, 2022, enterprises' poverty alleviation donations to designated impoverished areas through qualified public welfare organizations or government bodies are fully deductible from taxable income when calculating corporate income tax. It also clarifies the treatment of such donations alongside other charitable contributions and provides retroactive application for donations made from 2015 to 2018.