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Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Civil Affairs on Adjustments to the Approval for the Confirmation of the Qualification for Pre-tax Deduction of Public Welfare Donations
[Expired]
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财政部、国家税务总局、民政部关于公益性捐赠税前扣除资格确认审批有关调整事项的通知
[失效]
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| Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Civil Affairs on Adjustments to the Approval for the Confirmation of the Qualification for Pre-tax Deduction of Public Welfare Donations | | 财政部、国家税务总局、民政部关于公益性捐赠税前扣除资格确认审批有关调整事项的通知 |
| (No. 141 [2015] of the Ministry of Finance) | | （财税〔2015〕141号） |
| The public finance departments (bureaus), state taxation bureaus, local taxation bureaus and departments (bureaus) of civil affairs of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: | | 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、民政厅（局）： |
| In accordance with the spirit of the Decision of the State Council on Cancelling Non-Administrative Licensing Approval Items (No. 27 [2015], State Council), “confirmation of the qualification for pre-tax deduction of public welfare donations” shall be cancelled as a non-administrative licensing approval item. For the purpose of better conducting the follow-up administration of the qualification for pre-tax deduction of public welfare donations, relevant adjustments are hereby announced as follows: | | 按照《国务院关于取消非行政许可审批事项的决定》（国发〔2015〕27号）精神，“公益性捐赠税前扣除资格确认”作为非行政许可审批事项予以取消。为做好公益性捐赠税前扣除资格后续管理工作，现将有关调整事项通知如下： |
I. For purposes of simplifying work procedures and reducing the burden of social organizations, the submission of application reports and relevant materials for the qualification for pre-tax deduction of public welfare donations by social organizations shall be cancelled, that is, the implementation of Articles 6 and 7 of the Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Civil Affairs on Issues concerning the Pre-tax Deduction of Public Welfare Donations (No. 160 [2008], MOF) shall be terminated and, instead, the qualification for pre-tax reduction of public welfare donations will be confirmed jointly by the public finance, taxation, civil affairs and other departments in light of the registration of social organizations and public welfare activities, with a name list released in the form of an announcement.
．．．．．． | | 一、为简化工作程序、减轻社会组织负担，合理调整公益性社会团体捐赠税前扣除资格确认程序，对社会组织报送捐赠税前扣除资格申请报告和相关材料的环节予以取消，即《财政部 国家税务总局 民政部关于公益性捐赠税前扣除有关问题的通知》（财税〔2008〕160号）第六条、第七条停止执行，改由财政、税务、民政等部门结合社会组织登记注册、公益活动情况联合确认公益性捐赠税前扣除资格，并以公告形式发布名单。
．．．．．． |
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