欢迎扫描下方二维码关注： 尊敬的纳税人： 2025年广州市的 省、市、区三级非营利组织免税资格复审 开始啦！现就有关事项提示如下： 1.受理时限： 2025年5月1日至6月30日。 2.认定对象： 省、市、区级非营利组织免税资格于2024年12月31日期满需申请复审的纳税人，如复核通过， 认定有效期起始年 度为2025年 ；补申请2022、2023或2024年度起的省、市、区级非营利组织免税资格的，可在2026年1-2月补受理相关资料。 3.办理方式： 在我市行政区域内登记注册的省、市、区级非营利组织，免税资格于2024年12月31日期满需申请复审的，凡符合 规定条件的，可以通过通过广东省征纳互动（V-Tax远程可视办税系统）递交免税资格申请相关资料，具体路径为： https://nsfw.guangdong.chinatax.gov.cn/zndb/poc/ 具体登录指引可参考推文： V-Tax助您安心远程办税 具体操作指引可参考推文： @非营利组织，手把手教您如何申请非营利组织免税资格认定 一起来了解下吧！ 资格认定篇 只有 获得非营利组织免税资格 才可以享受免税优惠政策 0 1 根据《财政部 税务总局关 ...

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]

据华尔街日报：特朗普政府官员正在探索挑战非营利组织免税资格的方法。 ...

欢迎扫描下方二维码关注： 问题一：非营利组织享有免税资格需要满足哪些条件？ 答：企业所得税法所称符合条件的非营利组织，须同时符合《 财政部 税务总局关于非营利组织免税资格认定管理有关问题的通知 》（财税〔2018〕13号）和《关于江苏省非营利组织免税资格认定管理有关问题的通知》（苏财税〔2018〕20号）规定的从事公益性 或者非营利性活动等八项条件。 需要强调的是 八项条件 需同时满足 ，且非营利组织工作人员平均工资薪金水平 不得超过 同行业同类组织平均工资水平的 2倍 。 问题二：满足了上述八项条件，就可以享受非营利组织免税资格吗？ 需要强调的是 非营利组织必须按照《中华人民共和国税收征收管理法》及《中华人民共和国税收征收管理法实施细则》等有关规定，办理税务 登记，按期进行纳税申报。 问题四：非营利组织免税资格的认定频次和有效时限？ 答：非营利组织免税优惠资格原则上一年认定一次， 有效期为五年 。非营利组织应在免税优惠资格 期满后六个月内 提出复审申 请，不提出复审申请或复审不合格的， 其享受免税优惠的资格到期自动失效 。失效后，非营利组织需依法履行纳税义务。 问题五：非营利组织的收入都属免税收入吗？ 答： ...