Those who meet the tax exemption conditions do not need to pay enterprise income tax after applying for tax exemption.

To obtain the tax exemption qualification of non-profit organizations, the following conditions must be met at the same time:

1. Institutions, social organizations, foundations, private non-enterprise units, places for religious activities established or registered according to relevant national laws and regulations, 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;

2. Engaged in public welfare or non-profit activities;

3. In addition to reasonable expenses related to the organization, the income shall be used for public welfare or non-profit undertakings approved by registration or stipulated in the articles of association;

4. Property and its fruits are not used for distribution, but reasonable wages and salaries are not included;

5. According to the registration approval or articles of association, the surplus property of the cancelled organization 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. Staff salary and welfare expenditure shall be controlled within the specified proportion, and the property of the organization shall not be distributed in disguise. Among them, the average salary and salary level of staff shall not exceed twice the annual per capita salary level at the place of tax registration, and 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 inspection conclusion of institutions, social organizations, foundations and private non-enterprise units in the previous year was "qualified";

9. Taxable income and its related costs, expenses and losses shall be accounted for separately from non-taxable income and its related costs, expenses and losses.

Those who do not meet the tax exemption conditions are deemed to have paid enterprise income tax by other enterprises: taxable income * applicable tax rate.