Core Viewpoint - The article discusses the new regulations regarding the tax deductions for charitable donations in the context of personal income tax filings, emphasizing the importance of accurately reporting these deductions to benefit from tax relief [4][5][11]. Summary by Sections Tax Deduction for Charitable Donations - Taxpayers can now report "allowable deduction amounts for donations" when filling out their income tax returns, specifically under "wages and salaries" [4]. - After completing the tax calculation, taxpayers should fill out the "deduction for allowable donations" form [4]. - Taxpayers are required to click "add donation information" and select the collected donation data to ensure proper reporting [4][5]. Reporting Process - The process involves opening the personal income tax app, selecting the "comprehensive income annual reconciliation," and starting the declaration for the relevant year [5]. - Taxpayers must ensure that all donation receipts are accurately filled out and saved to complete the tax deduction process [5]. Deduction Limits and Options - Taxpayers can choose to deduct either 30% or 100% of the donation amount, depending on specific regulations [5]. - The total allowable deduction limit for charitable donations is calculated based on the taxpayer's donation expenditure [5]. Additional Information - The article highlights the importance of understanding the new tax regulations and the implications for taxpayers, particularly in relation to charitable contributions [4][5].