欢迎扫描下方二维码关注： 以企业业务登录电子税务局,点击【地方特 (B) | 全国统一规范电子税务局 | ◎山西 | 首页 我要办税 | 我要查询 公众服务 | 地方特色 | · 下 9 @ 黑 元 | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | B 级纳税人 | 我的待办 > | | 本期应由指 | 待签收文书 | 风险疑点 | 真5 | | | 距本月征期结束还有14天 | | | | | | | | | | 事项名称 | | 办理期限 | 标签状态 | | 擬作 | | 我的提醒> | | | | | | | | | | 2025-10-29 | International controllers. | | CONSECT - 17.900 - 12.000 | | | | | | 2025-11-25 | | | And Comments of the Comments of Concession of | | | | | | 2025-10-23 | | | | | | | | promote of consideration ...

欢迎扫描下方二维码关注： 国家税务总局上海市税务局 上海市财政局 关于认定上海财经大学教育发展基金会等84家单位非营利组织免税资格的通知 沪税发〔2025〕64号 各区财政局，国家税务总局上海市各区税务局，国家税务总局上海市税务局第三税务分局： 根据《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）的有关规定，经审核确认，上海财经 大学教育发展基金会等84家单位获得非营利组织免税资格。 特此通知。 附件： 上海市2025年第三批非营利组织免税资格认定名单 国家税务总局上海市税务局 上海市财政局 2025年11月26日 附件 上海市2025年第三批非营利组织免税资格认定名单 | 影营利免 | 非营利免 | 10 | 统一社会信用代码 | 非常利用刻名称 | 税资格申 | 税资格申 | 征管分局名称 | 1 | 8 | 请时间起 | 请时间止 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 53310000501780797F | 上海财经大学教育发展基金会 | 20 ...

欢迎扫描下方二维码关注： 1日 l @ e 为便于申请免税资格的非营利组织递交资料,现推出 "非营利组织免税资格认定网上受理"服务。 办理时间 i 00 2025年 11я 1 в kil 2025年 12я 31间 操作步骤 - I 下 步骤1 登录山西省电子税务局。 方式一: 进过国家祝务总局山西省税务局门户网站,边 择山西省电子税务局图标登录。 门 主 =: 使用国家税务总局山西省电子税务局网址登录: https://etax.shanxi.chinatax.gov.cn:8443/ 下 步骤2 点击右上角"登录"按钮,选择"企业业务"方式, 通过扫码或者密码等方式进入。 企业业务 打开电子视务局APP扫 > 其他批准证件类别 当提示证照名称为空时,请携带相关登记资料到主管税 务机关办税服务厅补录证照名称。 步骤5 进入【非营利组织免税资格认定】模块后,点击右 上方"新增"按钮。 十 步骤6 进入认定申请界面后,需选择"非营利组织免税资 格认定级别"和"申请类型"。 当选择"非营利组织免税资格认定级别"时 提示信息为"请核对非营利组织注册登记证件 的发证机关级别,选择相应的省/市/县级非营 利组织免税资 ...

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]

Core Viewpoint - The article discusses the recognition of 50 non-profit organizations in Shanghai, including the Shanghai University Education Development Foundation, as tax-exempt entities, which is expected to enhance their operational capabilities and attract more donations [5][6][8]. Group 1: Non-Profit Organizations Recognized - The Shanghai University Education Development Foundation is recognized with a tax-exempt status valid from January 1, 2024, to December 31, 2028 [6][7]. - The Shanghai Federation of Industry and Commerce Steel Trade Association also received the same tax-exempt status for the same period [6][7]. - Other organizations, such as the Shanghai Charity Foundation and the Shanghai Medical Technology Development Foundation, are included in this recognition, indicating a broad support for various sectors [6][7]. Group 2: Implications of Tax-Exempt Status - The tax-exempt status is expected to improve the financial sustainability of these organizations, allowing them to focus more on their missions rather than tax liabilities [5][6]. - This recognition may lead to increased public trust and engagement, potentially resulting in higher donation levels and community support [5][6]. - The initiative aligns with national policies aimed at promoting the development of non-profit organizations and enhancing their roles in social welfare [5][6].

Core Viewpoint - The article outlines the process and requirements for non-profit organizations in Guangzhou to apply for tax-exempt status renewal, emphasizing the importance of compliance with relevant laws and regulations to maintain eligibility for tax benefits [5][6][9]. Summary by Sections Qualification Recognition - Non-profit organizations must obtain tax-exempt status to enjoy tax benefits, as per the regulations set by the Ministry of Finance and the State Administration of Taxation [5]. - Organizations must meet specific criteria, including being legally established, engaging in non-profit activities, and ensuring that all income is used for approved purposes [6]. Application Requirements - A detailed list of required documents for applying for tax-exempt status is provided, which can be accessed through a QR code [7]. - Organizations must submit their applications between May 1 and June 30, 2025, for those whose tax-exempt status expires on December 31, 2024 [3]. Benefits of Tax-Exempt Status - Eligible non-profit organizations can receive various types of income without taxation, including donations and certain government subsidies [8]. - Organizations must self-assess and retain relevant documentation to claim these tax benefits [8]. Post-Qualification Management - Non-profit organizations must comply with tax registration and reporting requirements after obtaining tax-exempt status [9]. - Any changes in eligibility must be reported to tax authorities within 15 days, and failure to comply may result in the revocation of tax-exempt status [10][11].

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]

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： ...