Legal analysis: 1. Welfare enterprises that have obtained the certificate of welfare enterprises and passed the annual qualification examination of civil affairs departments shall be exempted from the annual property tax of welfare enterprises with the approval of the Municipal Taxation Bureau.

2. The welfare enterprises that have real difficulties in paying taxes as mentioned in this announcement refer to welfare enterprises whose income after adjustment of enterprise income tax in the year of applying for tax reduction or exemption is negative.

3. Welfare enterprises that have difficulty in applying for property tax relief shall declare and pay property tax according to regulations. Welfare enterprises that meet the conditions of poverty alleviation must apply for tax reduction or exemption for the property tax payable in the previous year before June 15 every year.

Four, the county (city) district competent tax authorities tax service hall or tax office (branch) is responsible for accepting the application for tax reduction or exemption of welfare enterprises. The competent tax authorities at the county (city) district level shall review the application materials for tax reduction or exemption of welfare enterprises and report them to the Municipal Taxation Bureau for approval.

Welfare enterprises applying for difficult relief shall submit the following materials to the competent tax authorities at the county (city) district level:

(1) Approval Form for Taxpayers to Apply for Tax Reduction or Exemption.

(2) An application report for tax reduction or exemption (stating the reasons, basis, scope, duration, quantity and amount of tax reduction or exemption, etc.). ).

(three) the original and photocopy of the house property right certificate.

(4) the original and photocopy of the welfare enterprise certificate issued by the civil affairs department, the materials identified by the annual qualification examination of the civil affairs department, the original and photocopy of the annual enterprise income tax return for the year when the tax reduction or exemption was applied, and other relevant materials that prove the difficulties of the welfare enterprise.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.