欢迎扫描下方二维码关注： 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。 温馨提示: 、企业公益性捐赠如何在 == 企业所得税中税前扣除? (一) 政策规定 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, | 年 12% | 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。 | | ਵਿ | | | 利 | | | 润 | 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 | | 总 | 所得额时扣除。 | | 零而 | | 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。 (二) 享受条件 1.捐赠途径 公益性捐赠是指企业通过具备公益 性捐赠税前扣除资格的公益性社会 组织，或者县级以上人民政府及其 部门进行的捐赠。 2.捐 ...

Core Viewpoint - The article discusses the tax policies related to charitable donations in China, emphasizing the incentives for both individuals and enterprises to engage in philanthropic activities through tax deductions for qualifying donations [6][9][10]. Group 1: Tax Policies for Enterprises - Enterprises can deduct charitable donations made to specific channels, such as public welfare organizations and government agencies, from their taxable income [6][8]. - Donations for poverty alleviation made from January 1, 2019, to December 31, 2025, are fully deductible if directed to targeted poverty-stricken areas [9]. - For general charitable donations, enterprises can deduct amounts up to 12% of their annual profit; any excess can be carried forward for up to three years [8][10]. Group 2: Tax Policies for Individuals - Individuals can deduct charitable donations from their taxable income, with the deductible amount not exceeding 30% of their declared taxable income [10]. - Donations made to specific non-profit organizations, such as those supporting rural education or the Red Cross, are eligible for full tax deductions [11]. - Individuals must retain proper documentation, such as donation receipts, to substantiate their claims for tax deductions [13]. Group 3: Documentation and Compliance - Charitable organizations and government bodies must issue donation receipts to individuals and enterprises, which are necessary for tax deduction claims [4][13]. - If individuals cannot obtain receipts in a timely manner, they may use bank payment vouchers temporarily, but must provide the official receipts within 90 days [13]. - For collective donations organized by enterprises, a summary receipt can be used for tax deduction purposes [14].

Group 1 - The article discusses the tax deduction policy for charitable donations made by enterprises, allowing deductions up to 12% of annual profit before tax, with excess amounts eligible for carryover deductions for up to three years [1][2] - From January 1, 2019, to December 31, 2025, enterprises can deduct actual amounts for donations aimed at poverty alleviation in designated areas, with the policy continuing if the areas achieve poverty alleviation [1] - Charitable donations must be made through qualified social organizations or government departments, and enterprises must retain proper documentation for tax deductions [1][2] Group 2 - The donation amount is confirmed based on the actual cash received for monetary donations and the fair value for non-monetary donations, with proof required for non-monetary asset valuations [2]

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].