欢迎扫描下方二维码关注： 申税小微 01 企业通过公益性社会组织或者县级（含县级）以上人民政府及其组成部门和直属机构，用于慈善活动、公益事业的捐赠支 出，在年度利润总额12%以内的部分，准予在计算应纳税所得额时扣除；超过年度利润总额12%的部分，准予结转以后三年内在计 算应纳税所得额时扣除。企业在对公益性捐赠支出计算扣除时，应先扣除以前年度结转的捐赠支出，再扣除当年发生的捐赠支 出。（所称年度利润总额，是指企业依照国家统一会计制度的规定计算的大于零的数额） 02 自2019年1月1日至2025年12月31日，企业通过公益性社会组织或者县级(含县级)以上人民政府及其组成部门和直属机构，用于 目标脱贫地区 的扶贫捐赠支出，准予在计算企业所得税应纳税所得额时 据实扣除 。在政策执行期限内，目标脱贫地区实现脱贫 的，可继续适用上述政策。 1 公益性捐赠是企业通过公益性社会组织或者县级(含县级)以上人民政府及其部门进行的捐赠。公益性社会组织，包括依法设立 或登记并按规定条件和程序取得公益性捐赠税前扣除资格的慈善组织、其他社会组织和群众团体。 2 用于符合法律规定的慈善活动、公益事业的捐赠支出。公益慈善事业应当符合《中华 ...

Core Viewpoint - The article discusses the tax deduction policies for individual charitable donations in China, outlining the conditions and procedures for individuals to benefit from tax deductions on their donations to eligible charitable organizations [5][6]. Summary by Sections Eligibility for Tax Deductions - Charitable donations must be made to organizations that meet the criteria set forth in the "Charity Law of the People's Republic of China" and the "Public Welfare Donation Law" [5]. - Donations must be directed towards public welfare and charitable causes such as education, poverty alleviation, and assistance to the needy [5]. Qualified Donation Channels - Donations can be made to: 1. Public welfare social organizations within China that have obtained tax deduction qualifications [5]. 2. Government departments at or above the county level [5]. Tax Deduction Limits - Individual donations can be deducted from taxable income up to 30% or 100% depending on the type of donation. The full deduction applies to donations specified by the State Council [5]. Operational Guidelines - Individuals can claim deductions by logging into the personal income tax app and following a series of steps to input donation details, including the recipient's information and donation amount [6]. - The process includes confirming employment information, entering donation amounts, and uploading supporting documents [6]. Additional Information - The tax deduction qualification for public welfare organizations is valid for three years and can be verified through official government websites [5]. - The article also provides a link to a video guide on how to claim these deductions [8].