Group 1 - Non-profit organizations eligible for tax exemption can include income from donations, government subsidies (excluding those from government service purchases), and membership fees as tax-exempt income [3][4] - Non-profit organizations must meet specific criteria to qualify for tax exemption, including being legally registered, engaging in public welfare or non-profit activities, and ensuring that all income is used for approved purposes [5][6][7][8][9] Group 2 - Non-profit organizations that have obtained tax-exempt status must follow regulations to apply for tax exemption with the tax authority, ensuring that their income meets the conditions set forth in the Corporate Income Tax Law and its implementation regulations [10] - Industrial mother machine enterprises seeking to benefit from R&D expense deductions must meet several conditions, including producing advanced industrial mother machines and having a minimum percentage of R&D personnel relative to total employees [11]
12366热点问题解答——2024年度企业所得税汇算清缴热点问题（十三）
Sou Hu Cai Jing·2025-05-25 08:46