凡參加此次活動的企業(yè)和個人，均享受中國綠化基金會經(jīng)國務(wù)院批準(zhǔn)的“……對企業(yè)、事業(yè)單位、社會團體和個人等，向中國綠化基金會捐贈，‘準(zhǔn)予在繳納企業(yè)所得稅和個人所得稅前全額扣除。’”中國綠化基金會給捐贈企業(yè)出具財政部印制的“中央單位公益事業(yè)接收捐贈統(tǒng)一收據(jù)”，企業(yè)憑此收據(jù)可享受優(yōu)惠政策。

　　例：某企業(yè)年度利潤總額為1000萬元，中國政府規(guī)定企業(yè)所得稅稅率25%，應(yīng)交納企業(yè)所得稅1000萬元×25%=250萬元；如果該企業(yè)向中國綠化基金會捐贈100萬元，則稅前全額扣除100萬元，企業(yè)應(yīng)納稅所得額為1000萬元-100萬元=900萬元，應(yīng)交所得稅為900萬元×25%=225萬元。

　　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.