In order to strengthen the tax-exempt qualification management of non-profit organizations and ensure the development of social public welfare undertakings, according to the requirements of the Notice of Jiangsu Provincial Department of Finance, State Taxation Bureau and Local Taxation Bureau on Printing and Distributing the Measures for Determining the Tax-exempt Qualification of Non-profit Organizations in Jiangsu Province (for Trial Implementation) (Su Caigui [20 10] 14), and in combination with the actual collection and management of our bureau, the relevant matters concerning the tax-exempt qualification determination of non-profit organizations are hereby listed.

First, the scope of tax exemption qualification:

The scope of this identification is limited to non-profit organizations that have handled tax registration in our bureau, including:

(1) Institutions, social organizations, foundations, private non-enterprise units, places for religious activities and other organizations recognized by the Ministry of Finance and State Taxation Administration of The People's Republic of China, which are established or registered in accordance with relevant laws and regulations of the state.

(2) Non-profit organizations established or registered with the approval of the registration authority at or above the provincial level.

Non-profit organizations whose enterprise income tax is collected and managed by the national tax are not within the scope of our identification.

II. Qualifications for tax exemption:

(a) engaged in public welfare or non-profit activities, the scope of activities is mainly in China;

(two) the income obtained, in addition to 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;

(3) Property and its fruits are not used for distribution, but reasonable wages and salaries are not included;

(4) In accordance with the provisions of the registration and approval or the articles of association, use the surplus property of the cancelled organization for public welfare or non-profit purposes, or donate it to organizations with the same nature and purpose by the registration administration organ and announce it to the public;

(5) 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;

(6) The staff's salary and welfare expenditure shall be controlled within the specified proportion, and the property of the organization shall not be distributed in disguise, in which: the average salary and salary level of the staff shall not exceed the amount obtained by multiplying the average salary level of the staff and workers in the previous year published by the statistical department of the provincial municipality where the tax registration is located by 2. The previous year refers to the previous year of the year to which the application materials belong.

(seven) 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";

(8) 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.

Iii. Tax Exemption Qualification and Effective Time

(1) In principle, the non-profit organization's qualification for tax exemption shall be handled once a year. Units that apply for tax exemption qualification identification of non-profit organizations for the first time shall submit the application materials for tax exemption qualification identification to our bureau before the end of September each year.

(2) The tax exemption qualification of non-profit organizations is valid for 5 years, counting from the year to which the application materials belong.

Four, tax exemption qualification process and submission materials

(a) non-profit organizations that meet the requirements of Article 2 of the Notice shall submit the following materials to the acceptance window of the Tax Service Office of our bureau.

1, Jiangsu province non-profit organization tax exemption qualification application form (see annex)

2, institutions, social organizations, foundations, private non enterprise units of the articles of association or religious activities management system;

3. A copy of the tax registration certificate;

4. A copy of the registration certificate of the non-profit organization;

5. The audit report of an accounting firm or the attestation report of a tax agent firm shall include the sources and uses of funds, financial reports, details of public welfare activities and non-profit activities, and the average salary level of personnel of non-profit organizations in the fiscal year before the application;

6, institutions, social organizations, foundations, private non enterprise units issued by the registration authority of the annual inspection conclusion;

Newly established non-profit organizations only need to provide the above 1, 2, 3 and 4 materials.

(2) Non-profit organizations established before 2008 (including 2008) will enjoy preferential treatment from the tax year of 2008 if they provide application materials in 2008 and 2009. Non-profit organizations established in 2009 provide application materials for 2009, and those who pass the certification will enjoy preferential treatment from the tax year of 2009.

(three) window acceptance personnel to review the integrity of the information, the information is complete to be accepted. Incomplete information will not be accepted. At the same time, you can notify the non-profit organization to fill in the missing information and reapply.

(4) Non-profit organizations eligible for tax exemption shall be announced at the end of 65438+February every year.

Verb (abbreviation of verb) tax exemption qualification examination

(1) Non-profit organizations shall apply for re-examination before the end of September of the current year. Failing to apply for re-examination or failing to pass the re-examination, the tax exemption qualification will automatically expire upon expiration.

(2) When a non-profit organization applies for reexamination, it shall submit relevant materials in accordance with the provisions of Article 4 of this Notice.

Tax declaration of intransitive verbs

(1) Non-profit organizations that have obtained tax exemption qualifications shall submit tax returns and related materials in a timely manner in accordance with regulations. For the income from tax declaration that conforms to the Enterprise Income Tax Law of People's Republic of China (PRC) and the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC) and the relevant provisions, the tax exemption formalities shall be handled with our bureau according to the above provisions. If the tax exemption conditions change, it shall be reported to our bureau 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 our bureau.

(2) Non-profit organizations that have obtained the tax exemption qualification shall pay enterprise income tax in accordance with the provisions for the income that does not meet the tax exemption conditions.

(3) Taxable income and related costs, expenses and losses of non-profit organizations shall be accounted for separately from tax-free income and related costs, expenses and losses. If the division is unclear, you may not enjoy preferential corporate income tax.

(4) Non-profit organizations that are not recognized do not enjoy tax exemption treatment for all their income, and should declare and pay enterprise income tax according to the provisions of the tax law.

Seven. Cancel tax exemption qualification

Non-profit organizations that have been recognized as enjoying preferential tax exemption policies do not meet the requirements of Article 2 of this notice, and in any of the following circumstances within the validity period of their qualifications, their tax exemption qualifications shall be cancelled and announced.

(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 Law of People's Republic of China (PRC) on the Administration of Tax Collection and the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on the Administration of Tax Collection;

(6) Being punished by the registration authority.

Non-profit organizations whose tax exemption preferential qualifications are cancelled due to the circumstances specified in Item (1) above, our bureau will no longer accept the application for tax exemption qualification recognition within one year; Non-profit organizations that have been disqualified from tax exemption due to other circumstances other than those specified in item (1) above will no longer accept applications for tax exemption qualification recognition within five years.

Eight. Enjoy preferential tax treatment

The following income of non-profit organizations is tax-free income:

(1) Accepting income donated by other units or individuals;

(two) the income from government subsidies other than the financial allocation as stipulated in Article 7 of the Enterprise Income Tax Law of People's Republic of China (PRC), but excluding the income from government purchase of services;

(3) Membership dues collected in accordance with the provisions of the civil affairs and financial departments at or above the provincial level;

(4) Interest income from bank deposits in non-tax income and tax-free income;

(five) other income stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.