国际慈善日​ ▏税收政策小锦囊，公益性捐赠应如何税前扣除？

Core Viewpoint - The article discusses the tax policies related to charitable donations in China, emphasizing the incentives for both individuals and enterprises to engage in philanthropic activities through tax deductions for qualifying donations [6][9][10]. Group 1: Tax Policies for Enterprises - Enterprises can deduct charitable donations made to specific channels, such as public welfare organizations and government agencies, from their taxable income [6][8]. - Donations for poverty alleviation made from January 1, 2019, to December 31, 2025, are fully deductible if directed to targeted poverty-stricken areas [9]. - For general charitable donations, enterprises can deduct amounts up to 12% of their annual profit; any excess can be carried forward for up to three years [8][10]. Group 2: Tax Policies for Individuals - Individuals can deduct charitable donations from their taxable income, with the deductible amount not exceeding 30% of their declared taxable income [10]. - Donations made to specific non-profit organizations, such as those supporting rural education or the Red Cross, are eligible for full tax deductions [11]. - Individuals must retain proper documentation, such as donation receipts, to substantiate their claims for tax deductions [13]. Group 3: Documentation and Compliance - Charitable organizations and government bodies must issue donation receipts to individuals and enterprises, which are necessary for tax deduction claims [4][13]. - If individuals cannot obtain receipts in a timely manner, they may use bank payment vouchers temporarily, but must provide the official receipts within 90 days [13]. - For collective donations organized by enterprises, a summary receipt can be used for tax deduction purposes [14].