Notice on the relevant issues concerning the management of non-profit organizations' tax exemption qualification recognition
Caishui [2009]No. 123
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All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
According to the provisions of Article 26 of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and Article 84 of the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Implementation Regulations), the relevant issues concerning the identification and management of tax-exempt qualifications of non-profit organizations are hereby clarified as follows:
1. A qualified non-profit organization recognized according to this notice must meet the following conditions:
(1) Institutions, social organizations, foundations, private non-enterprise units, places for religious activities and other organizations recognized by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, which are established or registered according to relevant laws and regulations of the state;
(two) engaged in public welfare or non-profit activities, the scope of activities is mainly in China;
(three) the income obtained, except for the reasonable expenses related to the organization, shall be used for public welfare or non-profit undertakings approved by registration or stipulated in the articles of association;
(four) the property and its fruits are not used for distribution, but it does not include reasonable wages and salaries;
(five) according to the provisions of the registration approval or articles of association, the remaining property of the organization after cancellation is used for public welfare or non-profit purposes, or donated by the registration administration organ to organizations with the same nature and purpose, and announced to the public;
(6) Investors do not retain or enjoy any property rights in the property invested in the Organization. Investors mentioned in this paragraph refer to legal persons, natural persons and other organizations other than people's governments at all levels and their departments:
(7) The salary and welfare expenses of the staff shall be controlled within the prescribed proportion, and the property of the institution shall not be distributed in disguise. Among them, the average salary and salary level of the staff shall not exceed twice the annual average salary level of the tax registration place, and the staff welfare shall be implemented in accordance with relevant state regulations;
(8) Except for institutions, social organizations, foundations and private non-enterprise units newly established or registered in that year, the annual inspection conclusion of institutions, social organizations, foundations and private non-enterprise units in the previous year was "qualified";
(9) The taxable income and its related costs, expenses and losses shall be accounted for separately from the non-taxable income and its related costs, expenses and losses.
2. Non-profit organizations established or registered with the approval of the registration authority at or above the provincial level, which meet the prescribed conditions, shall apply to the local provincial tax authorities for tax exemption qualification and provide the relevant materials specified in this notice; Non-profit organizations established or registered with the approval of the city (prefecture) level or county-level registration authorities, which meet the prescribed conditions, shall apply to the local city (prefecture) level or county-level tax authorities for tax exemption qualification respectively, and provide the relevant materials specified in this notice.
The financial and tax departments shall, in accordance with the above management authority, jointly examine and confirm the qualifications of non-profit organizations to enjoy tax exemption, and publish them regularly.
Three, apply for tax exemption of non-profit organizations, need to submit the following materials:
(1) An application report;
(two) the articles of association of institutions, social organizations, foundations, private non-enterprise units or the management system of religious activities;
(3) A copy of the tax registration certificate;
(4) A photocopy of the registration certificate of the non-profit organization;
(five) the source and use of funds, public welfare activities and non-profit activities in the year before the application;
(6) The financial statements of the fiscal year before the application for capital verification and the audit report issued by a qualified intermediary agency;
(seven) the annual inspection conclusion of institutions, social organizations, foundations and private non-enterprise units issued by the registration authority;
(eight) other materials required by the financial and tax departments.
Four, the non-profit organization tax exemption qualification is valid for five years. Non-profit organizations should apply for review within three months before the expiration of the time limit. If they fail to apply for a review or the review fails, their tax exemption qualification will automatically become invalid.
The examination of the tax exemption qualification of non-profit organizations shall be handled in accordance with the provisions of the first application for tax exemption preferential qualification.
Five, non-profit organizations must be in accordance with the "People's Republic of China (PRC) tax collection and management law" (hereinafter referred to as the "tax collection and management law") and "People's Republic of China (PRC) tax collection and management law implementation rules" (hereinafter referred to as the "rules") and other relevant provisions, for tax registration, tax returns on schedule. Non-profit organizations that have obtained tax exemption qualifications shall go through tax exemption procedures with the competent tax authorities in accordance with regulations. If the tax exemption conditions change, it shall report to the competent tax authorities within 15 days from the date of change; Those who no longer meet the tax exemption conditions shall fulfill their tax obligations according to law; Those who fail to pay taxes according to law shall be recovered by the competent tax authorities. When a non-profit organization with tax exemption status cancels, if the disposal of surplus property violates the provisions of Item (5) of Article 1 of this Notice, the competent tax authorities shall recover the enterprise income tax payable.
The competent tax authorities shall examine the tax returns and related materials submitted by non-profit organizations, and the income that meets the tax exemption conditions of the enterprise income tax law and its implementing regulations and relevant regulations in that year shall be exempted from enterprise income tax; For the income that does not meet the tax exemption conditions in that year, enterprise income tax shall be levied according to the regulations. In the process of implementing preferential tax policies, if the competent tax authorities find that non-profit organizations no longer meet the tax exemption conditions stipulated in this notice, they shall promptly report to the financial and tax departments that approved the tax exemption qualification of the non-profit organizations for review.
The financial and tax departments that have approved the tax exemption qualification of non-profit organizations shall review the tax exemption qualification of non-profit organizations in accordance with the management authority stipulated in this notice. Those who fail to pass the examination shall be disqualified from tax exemption.
Six, has been identified as enjoying preferential tax policies of non-profit organizations in any of the following circumstances, should be disqualified:
(a) institutions, social organizations, foundations and private non-enterprise units did not participate in the annual inspection or the annual inspection conclusion was "unqualified";
(two) providing false information in the process of applying for identification;
(3) evading paying taxes or helping others evade paying taxes;
(4) Transferring, concealing or transferring the property of the institution in disguised form through related or unrelated transactions and service activities;
(5) Being punished by the tax authorities for violating the Tax Administration Law and its detailed rules for implementation;
(6) Being punished by the registration authority.
For a non-profit organization whose tax exemption qualification has been cancelled due to the circumstances specified in item (1) above, the financial and tax departments will no longer accept the application for recognition of the organization within one year; For non-profit organizations that have been disqualified from tax exemption due to other circumstances other than the above provisions, the financial and tax departments will no longer accept the application for recognition of the organization within five years.
Seven, this notice since 2008 1 day.
People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China
2009 1 1 month 1 1 day
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