【涨知识】公益性捐赠那些事儿

Group 1 - The article discusses the tax deduction policy for charitable donations made by enterprises, allowing deductions up to 12% of annual profit before tax, with excess amounts eligible for carryover deductions for up to three years [1][2] - From January 1, 2019, to December 31, 2025, enterprises can deduct actual amounts for donations aimed at poverty alleviation in designated areas, with the policy continuing if the areas achieve poverty alleviation [1] - Charitable donations must be made through qualified social organizations or government departments, and enterprises must retain proper documentation for tax deductions [1][2] Group 2 - The donation amount is confirmed based on the actual cash received for monetary donations and the fair value for non-monetary donations, with proof required for non-monetary asset valuations [2]