【实用】公益捐赠后，企业、个人可享受的税收优惠看这里

Core Viewpoint - The article discusses tax benefits related to charitable donations made by companies and individuals, highlighting specific regulations and deductions available under corporate income tax and personal income tax laws [1][3][8]. Group 1: Corporate Income Tax - Companies can deduct charitable donations up to 12% of their annual profit when calculating taxable income, with amounts exceeding this limit eligible for carryover deductions for up to three years [1]. - Donations made to targeted poverty alleviation areas from January 1, 2019, to December 31, 2025, can be fully deducted from taxable income [1]. - Special cases exist where certain donations can be fully deducted, although specific examples are not provided in the text [1]. Group 2: Personal Income Tax - Individuals can deduct charitable donations up to 30% of their declared taxable income, with certain donations eligible for full pre-tax deductions as specified by the State Council [3]. - The method of confirming donation amounts varies based on the type of asset donated, with monetary donations based on actual amounts and non-monetary donations based on fair market value [4]. - Individuals must retain donation receipts for five years and provide necessary documentation to tax authorities within specified timeframes [6]. Group 3: Documentation and Compliance - Charitable organizations must issue official donation receipts, and both companies and individuals should keep relevant documentation for tax deductions [6]. - Individuals can temporarily use bank payment vouchers for deductions if official receipts are not available, but must provide the official receipts within 90 days [6]. - Taxpayers can report charitable donations through the individual income tax app starting in 2025, allowing for monthly or annual deductions [7]. Group 4: Policy References - The article references several legal documents and announcements that govern the tax treatment of charitable donations, including the Personal Income Tax Law and the Corporate Income Tax Law [8].