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Announcement of the Ministry of Finance and the State Taxation Administration on Individual Income Tax Policies Regarding Donations Made to Public Welfare and Charitable Undertakings [Effective]
财政部、税务总局关于公益慈善事业捐赠个人所得税政策的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance and the State Taxation Administration on Individual Income Tax Policies Regarding Donations Made to Public Welfare and Charitable Undertakings 

财政部、税务总局关于公益慈善事业捐赠个人所得税政策的公告

(Announcement No. 99 [2019] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2019年第99号)

For the purpose of implementing the relevant provisions of the Individual Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, the relevant individual income tax policies regarding donations made to public welfare and charitable undertakings are hereby announced as follows: 为贯彻落实《中华人民共和国个人所得税法》及其实施条例有关规定,现将公益慈善事业捐赠有关个人所得税政策公告如下:
I. The donations made by an individual to public welfare and charitable undertaking such as education and poverty alleviation (hereinafter referred to as “public welfare donations”) through public welfare social organizations, people's governments at or above the county level or the departments thereof, or other state organs within the territory of the People's Republic of China are deductible in the calculation of the amount of taxable income in accordance with the relevant provisions of the Individual Income Tax Law.   一、个人通过中华人民共和国境内公益性社会组织、县级以上人民政府及其部门等国家机关,向教育、扶贫、济困等公益慈善事业的捐赠(以下简称公益捐赠),发生的公益捐赠支出,可以按照个人所得税法有关规定在计算应纳税所得额时扣除。
“Public welfare social organizations within the territory of the People's Republic of China” as mentioned in the preceding paragraph shall include charitable organizations, other social organizations, and mass organizations which are legally formed or registered and have obtained the qualifications for pre-tax deduction of public welfare donations according to specified conditions and procedures. 前款所称境内公益性社会组织,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。
II. The amount of public welfare donations made by an individual shall be determined in accordance with the following provisions:   二、个人发生的公益捐赠支出金额,按照以下规定确定:
(1) Where any monetary asset is donated, it shall be determined based on the amount of actual donation. (一)捐赠货币性资产的,按照实际捐赠金额确定;
(2) Where any equity or housing property is donated, it shall be determined based on the original value of the equity and housing property held by the individual. (二)捐赠股权、房产的,按照个人持有股权、房产的财产原值确定;
(3) Where any other non-monetary asset than an equity or housing property is donated, it shall be determined according to the market price of the non-monetary asset. (三)捐赠除股权、房产以外的其他非货币性资产的,按照非货币性资产的市场价格确定。
III. A resident individual shall deduct his or her public welfare donations in accordance with the following provisions:   三、居民个人按照以下规定扣除公益捐赠支出:
(1) The public welfare donations made by the resident individual may be deducted from the income from the lease of property, income from the conveyance of property, income from interest, dividends and bonuses, and contingent income (hereinafter collectively referred to as “classified income”), comprehensive income or business income. The public welfare donations that cannot be deducted in full amount from one income item in the current period may continue to be deducted from other income items. (一)居民个人发生的公益捐赠支出可以在财产租赁所得、财产转让所得、利息股息红利所得、偶然所得(以下统称分类所得)、综合所得或者经营所得中扣除。在当期一个所得项目扣除不完的公益捐赠支出,可以按规定在其他所得项目中继续扣除;
(2) Where the public welfare donations made by the individual are deducted from comprehensive income or business income, the deduction limit shall be 30% of the amount of taxable comprehensive income or the amount of taxable business income in the current year; where the said expenditures are deducted from classified income, the deduction limit shall be 30% of the taxable classified income of the current month. (二)居民个人发生的公益捐赠支出,在综合所得、经营所得中扣除的,扣除限额分别为当年综合所得、当年经营所得应纳税所得额的百分之三十;在分类所得中扣除的,扣除限额为当月分类所得应纳税所得额的百分之三十;
(3) The resident individual shall, based on the income, public welfare donations, application tax rates, etc., regarding the various income items, decide on his or her own initiative the order of precedence for deductions of public welfare donations from comprehensive income, classified income and business income. (三)居民个人根据各项所得的收入、公益捐赠支出、适用税率等情况,自行决定在综合所得、分类所得、经营所得中扣除的公益捐赠支出的顺序。
IV. The deduction of a resident individual's public welfare donations from his or her comprehensive income shall be handled in accordance with the following provisions:
......
   四、居民个人在综合所得中扣除公益捐赠支出的,应按照以下规定处理:
......

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