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夜雨聆风 > > 办公文件 > 个人所得税App|综合所得年度汇算如何填报公益性捐赠扣除?

个人所得税App|综合所得年度汇算如何填报公益性捐赠扣除?

当前时间： 2026-05-13 09:39:05 分类：办公文件 评论(0)
个人所得税App|综合所得年度汇算如何填报公益性捐赠扣除?

▲戳蓝色字关注宁波税务

根据《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》（财政部 税务总局公告2019年第99号）规定，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，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。

个人所得税App中综合所得年度汇算如何填报公益性捐赠扣除？一起来看操作流程！

2025年度个税综合所得汇算清缴

个税App操作指南

↓

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▼ 点击下方名片关注宁波税务 ▼

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  139. /yingpanguazai/ssd/ssd1/www/wwww.yeyulingfeng.com/vendor/topthink/think-view/src/Think.php ( 8.38 KB )
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  144. /yingpanguazai/ssd/ssd1/www/wwww.yeyulingfeng.com/runtime/temp/c935550e3e8a3a4c27dd94e439343fdf.php ( 31.50 KB )
  145. /yingpanguazai/ssd/ssd1/www/wwww.yeyulingfeng.com/vendor/topthink/think-trace/src/Html.php ( 4.42 KB )
  1. CONNECT:[ UseTime:0.000567s ] mysql:host=127.0.0.1;port=3306;dbname=wenku;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000720s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000294s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000276s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000469s ]
  6. SELECT * FROM `set` [ RunTime:0.000199s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000512s ]
  8. SELECT * FROM `article` WHERE `id` = 616618 LIMIT 1 [ RunTime:0.003810s ]
  9. UPDATE `article` SET `lasttime` = 1778636349 WHERE `id` = 616618 [ RunTime:0.012754s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.003563s ]
  11. SELECT * FROM `article` WHERE `id` < 616618 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000505s ]
  12. SELECT * FROM `article` WHERE `id` > 616618 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000348s ]
  13. SELECT * FROM `article` WHERE `id` < 616618 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000767s ]
  14. SELECT * FROM `article` WHERE `id` < 616618 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.000913s ]
  15. SELECT * FROM `article` WHERE `id` < 616618 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.000825s ]
0.173345s