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	NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING PRE-TAX DEDUCTION ON TAXPAYERS FOR THEIR DONATIONS TO THE PREVENTION AND TREATMENT OF ATYPICAL PNEUMONIA

	(No. 106 [2003] of the Ministry of Finance and the State Administration of Taxation promulgated on April 29, 2003 and implemented as of January 1, 2003)


SUBJECT : PRE-TAX DEDUCTION; DONATIONS RELATED TO ATYPICAL PNEUMONIA
ISSUING DEPARTMENT : MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA , STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 04/29/2003
IMPLEMENT DATE : 01/01/2003
LENGTH : 258 words
TEXT :

With regard to the actual epidemic situation of atypical pneumonia in some provinces and cities in China, we have been requested to and been approved by the State Council to promulgate the notice concerning the issue of pre-tax deduction for donations with a view to carrying forward the humanitarian spirit of healing the wounded and rescuing the dying, encouraging the public sectors including enterprises and individuals to actively donate to the undertaking of prevention and treatment of atypical pneumonia, and mitigating the pressure of funds in medical aid, so as to overcome the epidemic situation of atypical pneumonia as soon as possible:

I. The donations in cash and in kind by the public sectors including enterprises and individuals, to the departments of civil affairs and public health under the government at each level, which are used to prevent and treat atypical pneumonia, and the donations to the undertaking of prevention and treatment of atypical pneumonia through Red Cross Society of China and China Charity Federation are permitted to be fully deducted before the payment of income taxes.

II. The donations accepted by the departments of civil affairs and public health under the government at each level, the Red Cross Society of China and China Charity Federation for the prevention and treatment of atypical pneumonia shall be specially used for the prevention and treatment of atypical pneumonia, instead of being misappropriated for any other purposes.

III. The present notice shall come into force on January 1, 2003, and shall be ceased from implementation after the epidemic situation is eliminated.