各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:为支持社会公益事业发展,根据《中华人民共和国企业所得税暂行条例》及其实施细则和《中华人民共和国个人所得税法》及其实施条例的有关规定,现对纳税人向中国青少年社会教育基金会等16家单位捐赠所得税税前扣除问题明确如下:自2007年1月1日起,对企业、事业单位、社会团体和个人等社会力量通过中国青少年 Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In support of the development of public welfare undertakings, in accordance with the Provisional Regulations on Enterprise Income Tax of the People’s Republic of China and its implementation Detailed Rules and the “People’s Republic of China Individual Income Tax Law” and the relevant provisions of its implementing regulations, taxpayers now to the Chinese Youth Social Education Foundation donated income tax and other 16 units before the issue of income tax is clearly defined as follows: As of January 1, 2007 onwards , Through the Chinese youth through social forces such as enterprises, public institutions, social groups and individuals