公益性捐赠支出如何税前扣除？操作步骤

Core Viewpoint - The article discusses the tax deduction policies for corporate and individual donations to public welfare and charitable activities, outlining the conditions and procedures for claiming these deductions. Corporate Income Tax - Donations made by companies to public welfare organizations or government entities for charitable activities can be deducted from taxable income up to 12% of the annual profit. Amounts exceeding this limit can be carried forward for three years [1]. - Donations must be made through recognized public welfare organizations or government departments, and must comply with the legal definitions of charitable activities as per Chinese law [1]. - Companies must retain official donation receipts issued by the receiving organizations for tax deduction purposes [2]. - Monetary donations are recognized at the actual amount donated, while non-monetary donations are valued at fair market value [2]. - From January 1, 2019, to December 31, 2025, donations made for poverty alleviation in designated areas can be fully deducted from taxable income [2]. Individual Income Tax - Individuals can deduct donations to charitable causes from their taxable income, with the deductible amount not exceeding 30% of their declared taxable income [2]. - Donations of monetary assets are recognized at the actual donation amount, while donations of property are valued at the original cost [2]. - Individuals must retain donation receipts for five years and can use bank payment vouchers temporarily if official receipts are not available [3]. Documentation and Procedures - Both companies and individuals must keep relevant documentation, including donation receipts, for tax deduction claims [3]. - For collective donations organized by companies, a summary receipt can be used for tax deductions [3]. - Individuals must submit a detailed donation deduction form when filing their taxes [3].