公益事业统一发票怎么抵扣税

在当今的税收体系中，公益事业统一发票的抵扣问题备受关注。那么，公益事业统一发票究竟是如何抵扣税的呢？

对于企业而言，企业发生的公益性捐赠支出，不超过年度利润总额 12%的部分，准予扣除。年度利润总额，是指企业依照国家统一会计制度的规定计算的年度会计利润。根据《中华人民共和国企业所得税法实施条例》第五十三条，企业当年发生以及以前年度结转的公益性捐赠支出，不超过年度利润总额 12%的部分，准予扣除。同时，第五十一条规定，企业所得税法第九条所称公益性捐赠，是指企业通过公益性社会组织或者县级以上人民政府及其部门，用于符合法律规定的慈善活动、公益事业的捐赠。

对于个人来说，给公益组织捐赠，就可以申请索要捐赠票据，用于抵扣个人所得税。但需要注意的是，要给具有“公益性捐赠税前扣除资格”的公益组织捐赠。根据《中华人民共和国个人所得税法》第六条，个人将其所得对教育、扶贫、济困等公益慈善事业进行捐赠，捐赠额未超过纳税人申报的应纳税所得额百分之三十的部分，可以从其应纳税所得额中扣除；国务院规定对公益慈善事业捐赠实行全额税前扣除的，从其规定。

此外，公益发票能不能抵国税？答案是可以抵扣所得税，但是限额是利润总额的 12%。企业进行公益捐赠所得的发票在进行企业所得税计算时，可以以不超过年度利润总额 12%的部分，准予扣除。

企业的公益性捐赠属于无偿赠送，应视同销售货物缴纳增值税，可以凭取得的增值税专用发票抵扣进项税额。

总之，公益事业统一发票的抵扣有着明确的规定和限制，无论是企业还是个人，在进行公益捐赠并期望抵扣税款时，都需要了解相关法律法规，确保操作合法合规。

How to Deduct Taxes with Unified Invoice for Public Welfare Undertakings

In today's tax system, the deduction issue of the unified invoice for public welfare undertakings has attracted much attention. So, how exactly can the unified invoice for public welfare undertakings be used to deduct taxes?

For enterprises, the part of public welfare donation expenditures that does not exceed 12% of the annual total profit is allowed to be deducted. The annual total profit refers to the annual accounting profit calculated by the enterprise in accordance with the provisions of the national unified accounting system. According to Article 53 of the "Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China", the public welfare donation expenditures incurred by the enterprise in the current year and carried forward from previous years, the part that does not exceed 12% of the annual total profit is allowed to be deducted. At the same time, Article 51 stipulates that the public welfare donation referred to in Article 9 of the Enterprise Income Tax Law means the donation made by the enterprise through public welfare social organizations or the people's government at or above the county level and its departments for charitable activities and public welfare undertakings in accordance with the law.

For individuals, donating to public welfare organizations allows them to apply for donation receipts for the deduction of personal income tax. However, it should be noted that the donation should be made to public welfare organizations with the "qualification for pre-tax deduction of public welfare donations". According to Article 6 of the "Personal Income Tax Law of the People's Republic of China", for individuals' donations of their income to public welfare and charitable causes such as education, poverty alleviation, and helping the needy, the part of the donation amount that does not exceed 30% of the taxable income declared by the taxpayer can be deducted from their taxable income; where the State Council stipulates full pre-tax deduction for donations to public welfare and charitable causes, such provisions shall prevail.

In addition, can the public welfare invoice be used to deduct national taxes? The answer is yes. Tax on income can be deducted, but the limit is 12% of the total profit. When calculating enterprise income tax, the invoice obtained from public welfare donations by enterprises can be deducted within the part that does not exceed 12% of the annual total profit.

The public welfare donation of enterprises is regarded as a gratuitous gift and should be subject to value-added tax as the sale of goods. The value-added tax special invoice obtained can be used to deduct the input tax.

In conclusion, there are clear regulations and restrictions on the deduction of the unified invoice for public welfare undertakings. Whether it is an enterprise or an individual, when making public welfare donations and expecting to deduct taxes, it is necessary to understand the relevant laws and regulations to ensure legal and compliant operations.