Enterprises want to meet certain conditions for tax exemption, so what conditions do non-profit organizations need to meet for tax exemption? The following network xiaobian answers for you, hoping to help you. Nine conditions must be met at the same time, as stipulated in Caishui [20 14] 13, and nine conditions must be met at the same time for non-profit organizations to obtain tax exemption qualification: 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; 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. The document Caishui [20 14] 13 also abolished the document Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Issues Concerning Tax Exemption Qualification Management of Non-profit Organizations (Caishui [2009] 123), and cancelled the restrictions on the scope of activities of non-profit organizations in the tax exemption qualification conditions. To a certain extent, the Notice has expanded the scope of non-profit organizations that can obtain tax exemption, so that some organizations that are mainly engaged in charitable projects abroad can also enjoy tax incentives. Relevant laws and regulations-Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on exemption of non-profit organizations from enterprise income tax (Caishui [2009] 122No.) meets the requirements, and Caishui [20 14] 13No. shall be handled as required. If it is established or registered with the approval of the registration authority at or above the provincial level, it shall declare tax exemption to the local provincial tax authorities. Non-profit organizations established or registered with the approval of the city (prefecture) level or county-level registration authorities, which meet the prescribed conditions, shall apply to the local city (prefecture) level or county-level tax authorities for tax exemption qualification respectively, and provide the relevant materials specified in this notice. The financial and tax departments shall, in accordance with the above management authority, jointly examine and confirm the qualifications of non-profit organizations to enjoy tax exemption, and publish them regularly. At the same time, the materials required for non-profit organizations to apply for tax exemption include: application report, articles of association of public institutions, management system of social organizations, foundations, private non-enterprise units or places of religious activities, copy of tax registration certificate, copy of registration certificate of non-profit organizations, source and use of funds in the year before application, details of public welfare activities and non-profit activities, and financial statements and audit reports issued by qualified intermediaries for the fiscal year before application recognition. The annual inspection conclusion issued by the registration authority of institutions, social organizations, foundations and private non-enterprise units before applying for recognition, and other materials required by the financial and tax departments. Pay attention to the "validity period" of tax-free preferential qualification. The notice clearly stipulates that the non-profit organization's tax exemption qualification is valid for five years. Non-profit organizations should apply for review within three months before the expiration of the time limit. If they fail to apply for a review or the review fails, their tax exemption qualification will automatically become invalid. The examination of the tax exemption qualification of non-profit organizations shall be handled in accordance with the provisions of the first application for tax exemption preferential qualification. Non-profit organizations must handle tax registration in accordance with the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management (hereinafter referred to as the Law on Tax Collection and Management) and the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management (hereinafter referred to as the Detailed Rules), and declare and pay taxes on schedule. Non-profit organizations that have obtained tax exemption qualifications shall go through tax exemption procedures with the competent tax authorities in accordance with regulations. If the tax exemption conditions change, it shall report to the competent tax authorities 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 the competent tax authorities. When a non-profit organization with tax exemption status cancels, if the disposal of surplus property violates the provisions of Item 5 of Article 1 of the Notice, the competent tax authorities shall recover the enterprise income tax payable. The tax exemption qualification needs to be reviewed by the competent tax authorities recognized by the three departments according to the tax return and related materials submitted by non-profit organizations. Income that meets the tax exemption conditions of the enterprise income tax law and its implementing regulations and relevant regulations in that year shall be exempted from enterprise income tax; For the income that does not meet the tax exemption conditions in that year, enterprise income tax shall be levied according to the regulations. In the process of implementing preferential tax policies, if the competent tax authorities find that non-profit organizations no longer meet the tax exemption conditions stipulated in the Notice, they should report to the financial and tax departments that approved the tax exemption qualification of the non-profit organizations in time for review. The financial and tax departments that have approved the tax exemption qualification of non-profit organizations shall review the tax exemption preferential qualification of non-profit organizations in accordance with the management authority stipulated in the Notice. Those who fail to pass the re-examination shall be disqualified from tax exemption. What taxpayers need to be reminded is that enterprises can only become tax-free non-profit organizations if they have passed the certification of finance, national tax and local tax departments. Local finance, national tax and local tax departments need to jointly do a good job in tax exemption preferential policies for non-profit organizations. Non-profit organizations established or registered with the approval of the registration authorities of Guangzhou City and district (county-level city) shall be accepted by the competent tax authorities of enterprise income tax of each district (county-level city). City, district (county-level city) two levels of financial departments in conjunction with the national tax and local tax departments at the same level to form a non-profit organization tax exemption qualification working group. The working group on tax-exempt qualification accreditation recognizes non-profit organizations once a year. The cancellation of tax exemption qualification is stipulated in Caishui [2065 438+04] 13. At the same time, it is clear that non-profit organizations that have been recognized as enjoying preferential tax-free policies will be disqualified in any of the following circumstances: institutions, social organizations, foundations and private non-enterprise units fail to participate in the annual inspection within the time limit or the annual inspection conclusion is "unqualified"; Providing false information in the process of applying for identification; Evading paying taxes or helping others evade paying taxes; Transfer, conceal or transfer the property of the institution in disguised form through related transactions or unrelated transactions and service activities; Being punished by the tax authorities for violating the Tax Administration Law and its detailed rules for implementation; Being punished by the registration authority. Non-profit organizations that have been disqualified from tax exemption because institutions, social organizations, foundations and private non-enterprise units fail to participate in the annual inspection within the time limit or the annual inspection conclusion is "unqualified", the financial and tax departments will no longer accept the application for recognition of the organization within one year; For non-profit organizations whose tax exemption status is cancelled due to other circumstances other than the above provisions, the financial and tax departments will no longer accept the application for recognition of the organization within five years. The above is the relevant knowledge compiled by Bian Xiao for everyone. I believe you have a general understanding through the above knowledge. If you encounter more complicated legal problems, please visit the website for online consultation with lawyers.

Legal objectivity:

Article 26 of the Enterprise Income Tax Law of People's Republic of China (PRC): (1) Debt interest income; (two) dividends, bonuses and other equity investment income between qualified resident enterprises; (3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise; (4) Income of qualified non-profit organizations.