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Notice by the Ministry of Finance of Issuing the Interpretation of Several Issues Concerning the Accounting System for Non-Governmental Not-for-Profit Organizations [Effective]
财政部关于印发《<民间非营利组织会计制度>若干问题的解释》的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance of Issuing the Interpretation of Several Issues Concerning the Accounting System for Non-Governmental Not-for-Profit Organizations 

财政部关于印发《<民间非营利组织会计制度>若干问题的解释》的通知

(No. 9 [2020] of the Ministry of Finance) (财会〔2020〕9号)

Relevant departments of the CPC Central Committee; relevant ministries and commissions of the State Council and all institutions directly under the State Council; relevant people's organizations; finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and Financial Bureau of Xinjiang Production and Construction Corps: 党中央有关部门,国务院有关部委、有关直属机构,有关人民团体,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财政局:
For the purposes of further clarifying the accounting treatment of the economic business or matters related to non-governmental not-for-profit organizations, and improving the quality of accounting information, in accordance with the provisions of the Accounting System for Non-Governmental Not-for-Profit Organizations (No. 7 [2004], MOF), we have developed the Interpretation of Several Issues Concerning the Accounting System for Non-Governmental Not-for-Profit Organizations, which is hereby issued for your compliance and implementation. 为了进一步明确民间非营利组织有关经济业务或事项的会计处理,提高会计信息质量,根据《民间非营利组织会计制度》(财会〔2004〕7号)的规定,我们制定了《<民间非营利组织会计制度>若干问题的解释》,现予印发,请遵照执行。
All problems encountered during the implementation shall be reported to the Ministry of Finance in a timely manner. 执行中有何问题,请及时反馈我部。
Annex: Interpretation of Several Issues Concerning the Accounting System for Non-Governmental Not-for-Profit Organizations 附件:《民间非营利组织会计制度》若干问题的解释
Ministry of Finance 财 政 部
June 15, 2020 2020年6月15日
Annex: 附件:
Interpretation of Several Issues Concerning the Accounting System for Non-Governmental Not-for-Profit Organizations 民间非营利组织会计制度》若干问题的解释
I. Issues concerning the accounting of social service organizations and other not-for-profit organizations   一、关于社会服务机构等非营利组织的会计核算
In accordance with the provisions of Article 2 of the Accounting System for Non-Governmental Not-for-Profit Organizations (No. 7 [2004], MOF, hereinafter referred to as the “System for Non-Governmental Not-for-Profit Organizations”), not-for-profit non-state schools, medical institutions and other social service organizations that have all of the three characteristics listed in paragraph 2 of Article 2 of the System for Non-Governmental Not-for-Profit Organizations as well as the representative offices legally registered and formed by overseas non-governmental organizations (“NGOs”) inside China shall conduct accounting in accordance with the System for Non-Governmental Not-for-Profit Organizations. 根据《民间非营利组织会计制度》(财会〔2004〕7号,以下简称《民非制度》)第二条规定,同时具备《民非制度》第二条第二款所列三项特征的非营利性民办学校、医疗机构等社会服务机构,境外非政府组织在中国境内依法登记设立的代表机构应当按照《民非制度》进行会计核算。
II. Issues concerning acceptance of donated non-cash assets   二、关于接受非现金资产捐赠
(1) The entry value of donated inventories, fixed assets and other non-cash assets accepted by non-governmental not-for-profit organizations shall be determined in accordance with the provisions of Article 16 of the System for Non-Governmental Not-for-Profit Organizations. (一)对于民间非营利组织接受捐赠的存货、固定资产等非现金资产,应当按照《民非制度》第十六条的规定确定其入账价值。
(2) The fair value of the non-cash assets whose fair value is taken as its entry value shall be determined by non-governmental not-for-profit organizations in the order determined in Article 17 of the System for Non-Governmental Not-for-Profit Organizations. (二)对于以公允价值作为其入账价值的非现金资产,民间非营利组织应当按照《民非制度》第十七条所规定的顺序确定公允价值。
The “market price” as prescribed in paragraph 1(1) of Article 17 of the System for Non-Governmental Not-for-Profit Organizations means the ex-factory price of a donor's self-produced materials on the day when assets are obtained, the sales price of the materials sold by the donor, and the government-guided price, or the price of the commodities of the same or similar kind of a well-known large e-commerce platform, among others. 《民非制度》第十七条第一款第(一)项规定的“市场价格”,一般指取得资产当日捐赠方自产物资的出厂价、捐赠方所销售物资的销售价、政府指导价、知名大型电商平台同类或者类似商品价格等。
The “reasonable pricing methods” as prescribed in paragraph 1(2) of Article 17 of the System for Non-Governmental Not-for-Profit Organizations shall include but are not limited to the assessment by third-party institutions. 《民非制度》第十七条第一款第(二)项规定的“合理的计价方法”,包括由第三方机构进行估价等。
(3) Relevant taxes and fees and transportation expenses, among others, attributable to non-governmental not-for-profit organizations themselves which are incurred when they accept donated non-cash assets shall be included in the expenses for the current period, and be debited under the item of “Fundraising Costs” and be credited under the item of “Bank Deposits” and other items. (三)对于民间非营利组织接受非现金资产捐赠时发生的应归属于其自身的相关税费、运输费等,应当计入当期费用,借记“筹资费用”科目,贷记“银行存款”等科目。
(4) Where the relevant vouchers or fair value of donated assets accepted by non-governmental not-for-profit organizations are measured in foreign currencies, the amounts denominated in foreign currencies shall be converted into RMB-denominated amounts in bookkeeping based on the market exchange rate on the day when assets are obtained. When the exchange rate fluctuation is small, the conversion may also be conducted based on the exchange rate at the beginning of the current period. (四)民间非营利组织接受捐赠资产的有关凭据或公允价值以外币计量的,应当按照取得资产当日的市场汇率将外币金额折算为人民币金额记账。当汇率波动较小时,也可以采用当期期初的汇率进行折算。
III. Issues concerning entrusted agency business   三、关于受托代理业务
(1) The “entrusted agency business” as prescribed in Article 48 of the System for Non-Governmental Not-for-Profit Organizations” means the business concerning which a clear donation transfer or transfer agreement has been concluded, or which meets all of the following conditions though there is no such an agreement: (一)《民非制度》第四十八条规定的“受托代理业务”是指有明确的转赠或者转交协议,或者虽然无协议但同时满足以下条件的业务:
(a) The current obligation of the non-governmental not-for-profit organization to transfer the donation of or transfer assets to specific beneficiaries arises when it obtains the assets, which will not lead to an increase in its net assets. 1.民间非营利组织在取得资产的同时即产生了向具体受益人转赠或转交资产的现时义务,不会导致自身净资产的增加。
(b) The non-governmental not-for-profit organization only acts as a intermediary instead of playing a leading or initiating role, and helps the entrusting party transfer the donated assets or transfer assets to designated beneficiaries, and has no right to change beneficiaries or to change the uses of assets. 2.民间非营利组织仅起到中介而非主导发起作用,帮助委托人将资产转赠或转交给指定的受益人,并且没有权利改变受益人,也没有权利改变资产的用途。
(c) The entrusting party has clearly pointed out the names of individual beneficiaries or the names of entity beneficiaries, including one or several beneficiaries identified from the list provided by the non-governmental not-for-profit organization. 3.委托人已明确指出了具体受益人个人的姓名或受益单位的名称,包括从民间非营利组织提供的名单中指定一个或若干个受益人。
(2) The relevant taxes and fees and transportation expenses, among others, attributable to a non-governmental not-for-profit organization, which are incurred when it engages in the entrusted agency business, shall be included in the expenses for the current period, and be debited under the item of “Other Expenses” and be credited under the item “Bank Deposits” and other items. (二)民间非营利组织从事受托代理业务时发生的应归属于其自身的相关税费、运输费等,应当计入当期费用,借记“其他费用”科目,贷记“银行存款”等科目。
IV. Issues concerning long-term equity investment   四、关于长期股权投资
(1) Where, in a long-term equity investment, the voting right and the right to receive dividends are inconsistent with the equity ratio due to acceptance of equity donation, a non-governmental not-for-profit organization shall in accordance with the provisions of Article 27 of the System for Non-Governmental Not-for-Profit Organizations and in consideration of the substance of economic business, judge whether it has control or joint control over and has no significant influence on the invested entity. (一)对于因接受股权捐赠形成的表决权、分红权与股权比例不一致的长期股权投资,民间非营利组织应当根据《民非制度》第二十七条的规定,并结合经济业务实质判断是否对被投资单位具有控制、共同控制或重大影响关系。
(2) Where a non-governmental not-for-profit organization has a control over an invested entity due to external investment, it shall, in accordance with the provisions of Article 27 of the System for Non-Governmental Not-for-Profit Organizations, make calculation by the equity method, and disclose in the Notes to the Financial Statement the net profits and losses from the investment and the financial status and operating result of the invested entity and other information. (二)民间非营利组织因对外投资对被投资单位具有控制权的,应当按照《民非制度》第二十七条的规定采用权益法进行核算,并在会计报表附注中披露投资净损益和被投资单位财务状况、经营成果等信息。
V. Issues concerning restrictive net assets
......
   五、关于限定性净资产
......

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