【实用】两步走,个税公益性捐赠扣除如何填报操作步骤
蓝色柳林财税室·2026-01-17 01:47
Group 1 - The article discusses the tax deduction policies for individual residents regarding charitable donations, allowing deductions from various income types including operating income and comprehensive income [1]. - Charitable donations can be deducted up to 30% of the taxable income for both comprehensive and operating income, and for classified income, the limit is also 30% of the monthly taxable income [1]. - Individuals can choose the order of deduction for charitable donations based on their income types and applicable tax rates [1]. Group 2 - The article outlines the steps for reporting charitable donations through the personal income tax app, emphasizing the need for proper documentation and adherence to tax regulations [2].