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Donation and contribution are partly expensed as shown on the table below:

 

Donation and contribution

Deductible amount

To organization designated by the government

All of the amount

To organization which promotes specified public interest

3.125% of taxable income

+ 0.1875% of paid-in capital and capital surplus (per annum)

Other than above

0.625% of taxable income

+ 0.0625% of paid-in capital and capital surplus (per annum)