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Record · chinatax ACC. 900066495

Notice of the State Administration of Taxation on the Deduction of Special Party Membership Dues for Earthquake Relief from Individual Income Tax

国家税务总局关于中国共产党党员交纳抗震救灾“特殊党费”在个人所得税前扣除问题的通知

Issuer
Date
2008-05-30
Instrument
notice
Cited by
0
This notice clarifies that special party membership dues paid by individual Communist Party members for earthquake relief in the Wenchuan disaster are considered charitable donations and may be deducted from their taxable income before calculating individual income tax.
Full text · 原文 202 字
各省、自治区、直辖市和计划单列市地方税务局,西藏、宁夏、青海省(自治区)国家税务局:  “5.12”四川汶川特大地震发生后,广大党员响应党组织的号召,以“特殊党费”的形式积极向灾区捐款。党员个人通过党组织交纳的抗震救灾“特殊党费”,属于对公益、救济事业的捐赠。党员个人的该项捐赠额,可以按照个人所得税法及其实施条例的规定,依法在缴纳个人所得税前扣除。<br> 国家税务总局二〇〇八年五月三十日<br> 个人所得税,自然人