Personal Donation To The Disaster Area Involves Regulations On Collection And Management Of Personal Income Tax.
Reporters learned from the State Administration of Taxation yesterday that the issue of personal income tax collection related to donations to the earthquake stricken areas has been clearly stipulated.
The notice indicated that according to the People's Republic of China personal income tax law and its implementing regulations and relevant provisions, individuals who donated funds to the disaster area by withholding units should be deducted by the withholding units in accordance with the law.
If a person directly pays taxes to the disaster area directly through the government or non-profit organizations, the donor shall produce the donation evidence issued by the government organization and non-profit organization to the withholding unit in time, and the deduction shall be deducted according to the law in accordance with the law.
Where a person voluntarily returns and pays taxes, the tax authority shall be deducted according to law in accordance with the law.
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