从2017年起,企业发生的公益性捐赠支出(以下简称“支出金额”),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(以下简称“允许扣除金额”);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。总括起来,支出金额的税前扣除方法是:从支出金额发生年度起连续四个纳税年度内,在各年允许扣除金额以内 From 2017 onwards, the amount of public welfare donations (hereinafter referred to as the “expenditure amount”) incurred by an enterprise shall be deducted when calculating the taxable income (hereinafter referred to as the “allowable deduction amount”) within 12% of the total annual profit "); The part exceeding 12% of the total annual profit is deducted when calculating the taxable income within three years after being carried forward. To sum up, the pre-tax deduction method for the expenditure amount is: within the four consecutive tax years starting from the year in which the expenditure amount occurred, within the allowable deduction amount for each year