Key Points - The article discusses the recent launch of a visual Q&A platform by Shanghai Taxation, focusing on individual income tax (IIT) reconciliation and related common queries [2][4][5]. Group 1: Conditions for Tax Deductions - To qualify for tax deductions on charitable donations, three conditions must be met: the donation channel must be legal, the recipient must be a qualified public welfare organization, and the donor must have the necessary qualifications [2]. - Taxpayers can verify the eligibility of donation recipients through official websites of provincial or higher-level finance, taxation, and civil affairs departments [4]. Group 2: Tax Deduction Process - Taxpayers can choose to deduct eligible donation expenses either during the pre-withholding phase or the reconciliation phase. If not deducted during pre-withholding, they can submit the necessary information via the IIT App during reconciliation [5]. - For individuals eligible for tax reductions due to disabilities or other special circumstances, they can input their information in the IIT App to automatically calculate tax reductions during reconciliation [7]. Group 3: Tax Filing and Refunds - Taxpayers with annual income not exceeding 120,000 yuan and having a tax payable can opt for "exemption from declaration," meaning they do not need to pay taxes [9]. - Common reasons for needing to pay additional taxes include multiple employment leading to repeated deductions and other income types that exceed the withholding rate [10]. - Taxpayers can apply for tax refunds through the IIT App, ensuring their bank account information is accurate to avoid refund failures [13][15].

Core Viewpoint - The article provides a detailed guide on how to delete or modify incorrect or incomplete charitable donation information during the annual individual income tax reconciliation process in China, emphasizing the importance of accurate reporting for tax deductions. Group 1: Deleting Charitable Donation Information - To delete charitable donation information, users should navigate to the "Permissible Deduction Amount" section in the standard declaration interface, select the donation to be deleted, and confirm the deletion in the prompt box [2][3]. - After deletion, users must adjust the "Comprehensive Income Donation Deduction" amount accordingly and save the changes to complete the operation [5]. Group 2: Modifying Charitable Donation Information - To modify charitable donation information, users should access the "Permissible Deduction Amount" section, select the specific item to be modified, and click on "Modify" in the details interface [6]. - Users can update various fields such as the recipient's social credit code, name, donation receipt number, donation amount, deduction ratio, and remarks, and must upload supporting documents before saving [6][15]. Group 3: Reporting Charitable Donations - Individuals can deduct charitable donations made to qualified organizations from their taxable income, with the deductible amount not exceeding 30% of the reported taxable income [16]. - It is crucial for individuals to retain donation receipts for a period of five years and ensure that the organizations they donate to are eligible for tax deductions [16].