| Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Administration of the Determination of the Eligibility of Non-profit Organizations for Tax Exemption | | 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 |
| (No. 13 [2018] of the Ministry of Finance) | | （财税〔2018〕13号） |
| The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财政局： |
| In accordance with Article 26 of the Enterprise Income Tax Law of the People's Republic of China and Article 84 of the Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China, the relevant issues concerning the administration of the determination of the tax exemption eligibility of non-profit organizations are hereby specified as follows: | | 根据《中华人民共和国企业所得税法》第二十六条及《中华人民共和国企业所得税法实施条例》第八十四条的规定，现对非营利组织免税资格认定管理有关问题明确如下： |
| I. An eligible non-profit organization determined according to this Notice must concurrently meet the following conditions: | | 一、依据本通知认定的符合条件的非营利组织，必须同时满足以下条件： |
| (1)It is a public institution, social organization, foundation, social service organization, venue for religious activities, or religious institute established or registered in accordance with the relevant laws and regulations of the state, or any other non-profit organization as determined by the Ministry of Finance and the State Administration of Taxation. | | （一）依照国家有关法律法规设立或登记的事业单位、社会团体、基金会、社会服务机构、宗教活动场所、宗教院校以及财政部、税务总局认定的其他非营利组织； |
| (2)It is engaged in public welfare or non-profit activities. | | （二）从事公益性或者非营利性活动； |
| (3)The income obtained are all used for public welfare or non-profit undertakings as approved in registration or stipulated in the bylaws except for the reasonable expenses relating to the organization. | | （三）取得的收入除用于与该组织有关的、合理的支出外，全部用于登记核定或者章程规定的公益性或者非营利性事业； |
| (4) The properties and the fruits thereof are not to be distributed, excluding reasonable wages and salaries. | | （四）财产及其孳息不用于分配，但不包括合理的工资薪金支出； |
| (5) According to the provisions on the approval of registration or bylaws, the residual properties of the organization after its cancellation would be used for public welfare or non-profit purposes or be donated via the registration administrative organ to any other organization of the same nature and with the same tenets, an announcement would be made to the general public. | | （五）按照登记核定或者章程规定，该组织注销后的剩余财产用于公益性或者非营利性目的，或者由登记管理机关采取转赠给与该组织性质、宗旨相同的组织等处置方式，并向社会公告； |
| (6) The sponsor would not reserve or enjoy any property right to the properties given to the organization. “Sponsor” as mentioned in this paragraph means a legal person, natural person or any organization other than the people's governments at all levels and their departments. | | （六）投入人对投入该组织的财产不保留或者享有任何财产权利，本款所称投入人是指除各级人民政府及其部门外的法人、自然人和其他组织； |
| (7) The expenses for the wages and fringe benefits of the employees are controlled within the prescribed proportion, and none of the organization's properties is distributed in any disguised form. In particular, the average wages and salaries paid to the employees shall not exceed two times the average wages for organizations of the same kind in the same industry of the same regions at or above the prefecture or city level at the place of tax registration, and the fringe benefits for the employees shall be governed by the relevant provisions of the state. | | （七）工作人员工资福利开支控制在规定的比例内，不变相分配该组织的财产，其中：工作人员平均工资薪金水平不得超过税务登记所在地的地市级（含地市级）以上地区的同行业同类组织平均工资水平的两倍，工作人员福利按照国家有关规定执行； |
| (8) The taxable income obtained and the relevant costs, expenses and losses shall be subject to separate accounting from the tax-exempt income and the relevant costs, expenses and losses. | | （八）对取得的应纳税收入及其有关的成本、费用、损失应与免税收入及其有关的成本、费用、损失分别核算。 |
II.Where a non-profit organization established or registered with the approval of the registration administrative organ at or above the provincial level meets the prescribed conditions, it shall file a tax exemption eligibility application with the local provincial tax authority and provide the relevant materials as prescribed in this Notice. Where a non-profit organization established or registered with the approval of the registration administrative organ at the prefecture or city level or county level meets the prescribed conditions, it shall file a tax exemption eligibility application with the local tax authority at the prefecture or city level or county level separately, and provide the relevant materials as prescribed in this Notice.
．．．．．． | | 二、经省级（含省级）以上登记管理机关批准设立或登记的非营利组织，凡符合规定条件的，应向其所在地省级税务主管机关提出免税资格申请，并提供本通知规定的相关材料；经地市级或县级登记管理机关批准设立或登记的非营利组织，凡符合规定条件的，分别向其所在地的地市级或县级税务主管机关提出免税资格申请，并提供本通知规定的相关材料。
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