为了鼓励公益、救济性捐赠,国家规定捐赠者可以将一部分捐赠收入从应纳税所得额中扣除,抵免一部分税款,尤其是个人所得适用超额累进税率时,通过捐赠可以降低其适用的最高边际税率,减轻税负。对于捐赠者个人来说,问题的关键在于如何在符合税法规定的前提下,充分利用政策、调整捐赠限额,使税负控制在可承受范围内。下面,笔者通过几个具体案例为捐赠个税筹划提供几个思路。思路一:全额扣除是首选目标 In order to encourage public welfare, relief donations, the state provides donors can be part of the donation income taxable income deducted, part of the tax credit, especially for personal income over progressive tax rate, through donations can reduce its applicable maximum margin Tax rate, reduce the tax burden. For individual donors, the crux of the problem lies in how to make full use of policies, adjust the donation quotas so as to keep the tax burden within an acceptable range under the premise of complying with the tax laws. In the following, the author provides several ideas for donating a tax plan through several specific cases. One idea: full deduction is the preferred target