According to the provisions of the "Accounting System for Private Non-Profit Organizations": Private non-profit organizations subject to this system must have the following characteristics at the same time:

(1) The organization is not for profit. Aims and purposes;

(2) The resource provider does not receive economic returns for investing resources in the organization;

(3) The resource provider does not enjoy ownership of the organization.

If the conditions for implementing the "Private Non-Profit Organization Accounting System" are not met, although the civil affairs department requires the adoption of the private non-profit organization accounting system, this requirement is incompatible with national financial and tax regulations. . You must instead calculate according to the "Enterprise Accounting System" or "Small Business Accounting System" and pay corporate income tax in accordance with tax laws. Of course, if you implement the corporate accounting system, you can also apply for reduction or exemption according to the national tax preferential policies.