非营利组织免税资格认定整理

Core Points - The article discusses the criteria and process for non-profit organizations to apply for tax-exempt status under the Corporate Income Tax Law in China [9][11] - It emphasizes that non-profit organizations must meet specific conditions and submit required documentation to qualify for tax exemption [10][14] Group 1: Eligibility Criteria - Non-profit organizations must be established according to national laws and regulations and engage in public welfare or non-profit activities [2][9] - All income must be used for approved public welfare or non-profit purposes, with no distribution of profits [2][10] - The average salary of staff must not exceed twice the average salary of similar organizations in the same region [10][11] Group 2: Income Scope - Tax-exempt income for eligible non-profit organizations includes donations, government subsidies (excluding those for service purchases), membership fees, interest from non-taxable income, and other specified income [4][15] Group 3: Application Process - Non-profit organizations must submit an application for tax-exempt status to the relevant tax authority within a specified timeframe each year [11][13] - The application process varies based on the level of the registration authority, with provincial and municipal levels having different procedures [13] Group 4: Renewal and Validity - The tax-exempt status is valid for five years, and organizations must apply for renewal within six months after the expiration [7][14] - Failure to renew or a failed renewal will result in automatic expiration of tax-exempt status [7][14] Group 5: Documentation Requirements - Required documents for application include an application report, organizational bylaws, financial statements, and detailed reports on income and expenditures [5][19] - Newly established non-profits need to provide specific documentation for their first year without needing to submit prior year reports [19] Group 6: Consequences of Non-compliance - Non-profit organizations that fail to maintain compliance with legal and policy requirements may have their tax-exempt status revoked [21] - Organizations that lose their tax-exempt status must fulfill tax obligations and may face penalties for non-compliance [21]