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： ...