中国绿化基金会的优惠政策

　　凡参加此次活动的企业和个人，均享受中国绿化基金会经国务院批准的“……对企业、事业单位、社会团体和个人等，向中国绿化基金会捐赠，‘准予在缴纳企业所得税和个人所得税前全额扣除。’”中国绿化基金会给捐赠企业出具财政部印制的“中央单位公益事业接收捐赠统一收据”，企业凭此收据可享受优惠政策。

　　例：某企业年度利润总额为1000万元，中国政府规定企业所得税税率25%，应交纳企业所得税1000万元×25%=250万元；如果该企业向中国绿化基金会捐赠100万元，则税前全额扣除100万元，企业应纳税所得额为1000万元-100万元=900万元，应交所得税为900万元×25%=225万元。

　　Preferential Policy of China Green Foundation

　　Any individual or enterprise who participates in this activity will accordingly has access to the preferential policy of China Green Foundation(CGF)，granted by the state council, i.e., “……For those enterprises, public service institutions, social groups and individuals, etc, who donate to CGF，‘the total amount of their donation will be deducted from their total income which is subject to taxation’”. China Green Foundation will issue the “Receipt Specially Used for Donation Accepted by Central Government for Public Welfare”, which is printed by the Ministry of Finance of People’s Republic of China. With this receipt the enterprises are eligible for the preferential policy.

　　Suppose the total annual profit for an enterprise is 10 million yuan, and according to the regulation of Chinese government, the income tax rate is 25 percent, then the income tax should be 10 million yuan×25% = 2.5 million yuan; if this enterprise donates 1 million yuan to the China Green Foundation, which means 1 million will be deducted from the pre-tax total amount, then its profit that is subject to taxation will be10million yuan-1million yuan ＝9 million yuan and the income tax it should pay will be 9 million yuan ×25% ＝2.25 million yuan.