Catalysis using gold nanoparticles supported on oxides has been under extensive investigation for many important application processes. However, how to tune the charge state of a given Au species to perform a specific chemical reaction, e.g. CO oxidation, remains elusive. Here, using first-principles calculations, we show clearly that an intrinsically inert Au anion deposited on oxygen-deficient TiO 2 (110) (Au@TiO 2 (110)) can be tuned and optimized into a highly effective single atom catalyst (SAC), due to the depletion of the d-orbital by substrate doping. Particularly, Ni-and Cu-doped Au@TiO 2 complexes undergo a reconstruction driven by one of the two dissociated O atoms upon CO oxidation. The remaining O atom heals the surface oxygen vacancy and results in a stable bow-shaped surface "O-Au-O" species; thereby the highly oxidized Au single atom now exhibits magnetism and dramatically enhanced activity and stability for O 2 activation and CO oxidation, due to the emergence of high density of states near the Fermi level. Based on further extensive calculations, we establish the "charge selection rule" for O 2 activation and CO oxidation on Au: the positively charged Au SAC is more active than its negatively charged counterpart for O 2 activation, and the more positively charged the Au, the more active it is.