The scope of use of administrative institutions (funds) donation receipts and invoices is: bills issued by administrative institutions (including social organizations) when they accept funds donated by various sectors of society at home and abroad for social welfare undertakings.

According to Article 4, Paragraph 8 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, "If assets, goods processed or purchased by the Commission are given to others free of charge, it will be regarded as selling goods." Charity donation belongs to the scope of "free gift to others" in the tax law, and value-added tax should be paid according to regulations.

Extended data:

Time regulation for issuing special invoices. Special invoices must be issued according to the following time requirements:

(1) If the payment is made in advance, accepted by collection, or settled by entrusted bank collection, it shall be the delivery date;

(2) On the day of receiving the payment, if payment and delivery are adopted;

(3) The payment date agreed in the contract if credit sale or installment payment is adopted;

(4) Deliver the goods to others for consignment, which is the date of receiving the consignment list sent by the client;

(5) Taxpayers with two or more institutions and unified accounting transfer goods from one institution to another for sale, and the value-added tax is levied according to regulations, which is the day when the goods are transferred;

(6) Goods provided as investment to other units or individual operators shall be the day when the goods are transferred;

(7) Distribution of commodities to shareholders is the date of commodity transfer.

Baidu Encyclopedia-Invoice Issuing