In order to further standardize the tax payment order of non-profit organizations, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on Tax Exemption of Corporate Income Tax of Non-profit Organizations, which clarified the tax exemption scope of qualified non-profit organizations.

Conditions for determining tax exemption eligibility:

According to the fiscal and taxation regulations, the tax exemption qualification of non-profit organizations 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;

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

(3) The income obtained shall be used for public welfare or non-profit undertakings approved by registration or stipulated in the articles of association, except for reasonable expenses related to the organization;

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

(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 transferred to organizations with the same nature and purpose by the registration administration organ, 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 average salary level of the place where the tax registration was made in the previous year, and the staff welfare shall be implemented in accordance with the relevant provisions of the state;

(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) 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.

Do social organizations also have to pay enterprise income tax?

The scope of the name "enterprise income tax" is very narrow. Strictly speaking, it should be called enterprise income tax. All legal entities and organizations are taxpayers of enterprise income tax. According to the Regulations on the Administration of Registration of Social Organizations, the establishment of social organizations shall be examined and approved by the competent business unit and registered in accordance with the provisions of this Ordinance. Social organizations shall have the qualifications of legal persons. So social organizations are also taxpayers of corporate income tax, for example, religion, religion.

How do enterprises with social group nature pay taxes? Through the research on the relevant policies of Bian Xiao, we know that enterprises with the nature of social groups can enjoy tax exemption if they meet the conditions of non-profit organizations. Bian Xiao has sorted out the conditions for tax exemption. Let's take a look. Thank you. See you next time.