公益性捐赠税务处理指南

Core Viewpoint - The article discusses the tax deduction policies for charitable donations made by enterprises and individuals in China, highlighting the types of donations, confirmation of donation amounts, and the relevant tax deduction standards and procedures. Group 1: Donation Types and Confirmation - Monetary donations are confirmed based on the actual amount received, while non-monetary donations are confirmed at their fair value [3] - For non-monetary donations, a fair value proof is required when donating to public welfare organizations or government entities [6] Group 2: Deduction Standards for Enterprises - General deduction limits allow enterprises to deduct charitable donations up to 12% of their annual profit before tax, with excess amounts eligible for carryover for up to three years [7] - Special full deduction applies to donations made for poverty alleviation in targeted areas from January 1, 2019, to December 31, 2025, allowing for actual deductions in taxable income [8] Group 3: Deduction Calculation Rules - Annual profit is defined as the positive amount calculated according to national accounting standards [9] - Unused charitable donation amounts can be carried forward for up to three years, with previous years' amounts deducted first [9] Group 4: Simplified Reporting Procedures - Zhejiang Province has integrated donation ticket information into the electronic tax bureau, allowing automatic pre-filling of donation details in tax returns [10] Group 5: Individual Donation Tax Deductions - Individuals can deduct charitable donations made to public welfare organizations or government entities from their taxable income, with monetary donations confirmed based on actual amounts donated [11] - General deduction allows individuals to deduct up to 30% of their taxable income for charitable donations, while specific full deductions apply to designated charitable organizations [12][13] Group 6: Documentation and Reporting for Individuals - Charitable organizations must issue donation receipts, and individuals can use bank payment proofs temporarily if receipts are not available [15] - Individuals must provide donation receipts within 90 days to the withholding agent, and failure to do so requires reporting to tax authorities [16] - Individuals must retain donation receipts for five years for tax purposes [17]