【涨知识】一文了解公益性捐赠所得税扣除相关规定

Donation Pathways - Donations can be made through public welfare organizations, government departments at or above the county level, and other state agencies [2][3] Donation Scope - Donations must be for legally recognized public welfare and charitable causes, including education, poverty alleviation, and assistance to the needy [2][3] Deduction Proportion - For corporate donations, up to 12% of the annual profit can be deducted from taxable income; any amount exceeding this can be carried forward for up to three years [2] - For individual donations, up to 30% of the taxable income can be fully deducted [3] Determining Deduction Amount - Monetary donations are recognized at the actual amount donated, while non-monetary donations are valued at fair market value [2][3] - For individuals, the value of donated assets like stocks or real estate is based on the original value held by the donor [3] Documentation Requirements - Public welfare organizations and state agencies must issue donation receipts for individual donations; if receipts are not available, bank payment vouchers can be used temporarily [3] Deduction Methods - Individuals can deduct donations from various income sources, with specific limits based on the type of income [3]