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Announcement of the Ministry of Finance, the State Taxation Administration and the Ministry of Civil Affairs on Matters Concerning Pre-tax Deduction of Public Welfare Donations [Effective]
财政部、税务总局、民政部关于公益性捐赠税前扣除有关事项的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance, the State Taxation Administration and the Ministry of Civil Affairs on Matters Concerning Pre-tax Deduction of Public Welfare Donations 

财政部、税务总局、民政部关于公益性捐赠税前扣除有关事项的公告

(Announcement No. 27 [2020] of the Ministry of Finance, the State Taxation Administration and the Ministry of Civil Affairs) (财政部、税务总局、民政部公告2020年第27号)

For the purpose of implementing the Enterprise Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, and the Individual Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, the relevant matters concerning pre-tax deduction of public welfare donations are hereby announced as follows: 为贯彻落实《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国个人所得税法》及其实施条例,现就公益性捐赠税前扣除有关事项公告如下:
I. The expenditures of donations made by enterprises or individuals to public welfare and charitable causes that comply with the provisions of laws through public welfare social organizations, the people's governments at or above the county level and the departments thereof, and other state organs are allowed to be deducted in the calculation of taxable income in accordance with the provisions of tax laws.   一、企业或个人通过公益性社会组织、县级以上人民政府及其部门等国家机关,用于符合法律规定的公益慈善事业捐赠支出,准予按税法规定在计算应纳税所得额时扣除。
II. For the purpose of Article 1 of this Announcement, “public welfare and charitable causes” shall meet the requirements regarding the scope of public welfare undertakings in Article 3 of the Law of the People's Republic of China on Donations for Public Welfare Undertakings or the provisions on the scope of charitable activities in Article 3 of the Charity Law of the People's Republic of China.   二、本公告第一条所称公益慈善事业,应当符合《中华人民共和国公益事业捐赠法》第三条对公益事业范围的规定或者《中华人民共和国慈善法》第三条对慈善活动范围的规定。
III. For the purpose of Article 1 of this Announcement, “public welfare social organizations” shall include charitable organizations, other social organizations, and mass organizations which are legally formed or registered and have obtained the qualifications for pre-tax deduction of public welfare donations according to specified conditions and procedures. The confirmation and administration of public welfare mass organizations' qualifications for pre-tax deduction of public welfare donations shall be governed by the current provisions. The confirmation and administration of the qualifications for pre-tax deduction of public welfare donations of charitable organizations and other social organizations registered according to law shall be governed by this Announcement.   三、本公告第一条所称公益性社会组织,包括依法设立或登记并按规定条件和程序取得公益性捐赠税前扣除资格的慈善组织、其他社会组织和群众团体。公益性群众团体的公益性捐赠税前扣除资格确认及管理按照现行规定执行。依法登记的慈善组织和其他社会组织的公益性捐赠税前扣除资格确认及管理按本公告执行。
IV. To qualify for pre-tax deduction of public welfare donations, a charitable organization or any other social organization registered with a civil affairs department according to law (hereinafter collectively referred to as a “social organization”) shall meet all of the following provisions:   四、在民政部门依法登记的慈善组织和其他社会组织(以下统称社会组织),取得公益性捐赠税前扣除资格应当同时符合以下规定:
(1) It shall meet the conditions as prescribed in subparagraphs (1) to (8) of Article 52 of the Regulation on the Implementation of the Enterprise Income Tax Law. (一)符合企业所得税法实施条例五十二条第一项到第八项规定的条件。
(2) It shall, prior to March 31 of each year, submit as required an audited special information report of the previous year to registration administrative authority. The report shall include the overall information on financial revenue and expenditure as well as assets and liabilities, information on fundraising and donation acceptance, and expenditures and management expenses for public welfare and charitable causes (including the proportions as prescribed in subparagraphs (3) and (4) of this article), among others. (二)每年应当在3月31日前按要求向登记管理机关报送经审计的上年度专项信息报告。报告应当包括财务收支和资产负债总体情况、开展募捐和接受捐赠情况、公益慈善事业支出及管理费用情况(包括本条第三项、第四项规定的比例情况)等内容。
Where its qualification for pre-tax deduction of public welfare donation is confirmed for the first time, an audited special information reports of the previous two years shall be submitted. 首次确认公益性捐赠税前扣除资格的,应当报送经审计的前两个年度的专项信息报告。
(3) The annual expenditure of a social organization qualified for fundraising from the public for public welfare and charitable purposes in the previous two years shall not be less than 70% of its total income of the previous year. In the calculation of the proportion of such expenditure, the average income in the previous three years may be used instead of the total income of the previous year. (三)具有公开募捐资格的社会组织,前两年度每年用于公益慈善事业的支出占上年总收入的比例均不得低于70%。计算该支出比例时,可以用前三年收入平均数代替上年总收入。
The annual expenditure of a social organization unqualified for fundraising from the public for public welfare and charitable causes in the previous two years shall not be less than 8% of its net assets at the end of the previous year. In the calculation of such proportion, the average year-end net assets over the previous three years may be used instead of the net assets at the end of the previous year. 不具有公开募捐资格的社会组织,前两年度每年用于公益慈善事业的支出占上年末净资产的比例均不得低于8%。计算该比例时,可以用前三年年末净资产平均数代替上年末净资产。
(4) The annual management expenses of a social organization qualified for fundraising from the public in the previous two years shall not be higher than 10% of the total expenditures of the year. (四)具有公开募捐资格的社会组织,前两年度每年支出的管理费用占当年总支出的比例均不得高于10%。
The annual management expenses of a social organization unqualified for fundraising from the public in the previous two years shall not be higher than 12% of the total expenditures of the year.
......
 不具有公开募捐资格的社会组织,前两年每年支出的管理费用占当年总支出的比例均不得高于12%。
......

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