Legal analysis: As the case may be, according to the provisions of Caishui [2009] 122 and Caishui [2065 438+04] 13, if an association or chamber of commerce obtains the tax-exempt status of a non-profit organization, its membership fees and donations collected according to the regulations of the civil affairs and financial departments at or above the provincial level can be regarded as tax-exempt income.

Legal basis: State Taxation Administration of The People's Republic of China Order "Measures for the Administration of Tax Registration" Article 2 Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations shall handle tax registration in accordance with the Law on Tax Administration, the detailed rules for implementation and these Measures.

Taxpayers other than those mentioned in the preceding paragraph, in addition to state organs, individuals and rural mobile vendors without fixed production and business premises, shall also go through tax registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures.

Withholding agents (except state organs) who are obligated to withhold in accordance with the provisions of tax laws and administrative regulations shall go through the withholding registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures.