非营利组织免税资格认定政策指南

Group 1 - Non-profit organizations must provide specific materials for tax exemption qualification applications, including annual financial statements and audit reports [3][5][10] - The application for tax exemption must be submitted to the local tax authority based on the level of registration, either provincial or municipal [3][5] - Eligible non-profit organizations can have certain types of income exempt from corporate income tax, such as donations and government subsidies [3][5][10] Group 2 - Non-profit organizations can enjoy tax exemption benefits by self-assessing their eligibility and submitting the necessary documentation [3][5] - The validity period for tax exemption qualification is five years, with a requirement for re-evaluation six months before expiration [3][5] - The policy is based on regulations from the Ministry of Finance and the State Taxation Administration [3][5]