企业发生的公益性捐赠支出如何税前扣除？

Core Viewpoint - The article discusses the tax deduction policies for corporate charitable donations, emphasizing the allowable deduction limits and the treatment of cash versus non-cash donations [5][6]. Group 1: Tax Deduction Limits - Corporate charitable donations can be deducted from taxable income up to 12% of the annual profit total. For example, if a company's total profit is 1 million, it can deduct up to 120,000 [5]. - Any donations exceeding the 12% limit can be carried forward for deduction in the following three years, starting from the year after the donation [5][6]. Group 2: Valuation of Donations - Cash donations are recognized at the actual amount received, while non-cash donations are recognized at their fair value [6]. - When donating non-cash assets, the donor must provide proof of the fair value; otherwise, the recipient cannot issue donation receipts [6]. Group 3: Additional Costs - Costs associated with the transportation and insurance of donated medical equipment can be included in the charitable donation expenses for tax deduction purposes, depending on whether these costs are accounted for in the donation [7].