英亚体育

英亞體育登錄集團

財政部 國家稅務總局 民政部關于公益性捐贈稅前扣除有關問題的通知

發稿時間:2012-02-29來源: 【 字體:

gesheng、zizhiqu、zhixiashi、jihuadanlieshicaizhengting(ju)、guojiashuiwuju、difangshuiwuju、minzhengting(ju),xinjiangshengchanjianshebingtuancaiwuju、minzhengju:

weiguancheluoshi《zhonghuarenmingongheguoqiyesuodeshuifa》he《zhonghuarenmingongheguogerensuodeshuifa》,xianduigongyixingjuanzengsuodeshuishuiqiankouchuyouguanwentimingqueruxia:

yi、qiyetongguogongyixingshehuituantihuozhexianjiyishangrenminzhengfujiqibumen,yongyugongyishiyedejuanzengzhichu,zainiandulirunzonge12%yineidebufen,zhunyuzaijisuanyingnashuisuodeeshikouchu。niandulirunzonge,shizhiqiyeyizhaoguojiatongyihuijizhidudeguidingjisuandedayulingdeshue。

er、gerentongguoshehuituanti、guojiajiguanxianggongyishiyedejuanzengzhichu,anzhaoxianxingshuishoufalv、xingzhengfaguijixiangguanzhengceguidingzhunyuzaisuodeshuishuiqiankouchu。

san、bentongzhidiyitiaosuochengdeyongyugongyishiyedejuanzengzhichu,shizhi《zhonghuarenmingongheguogongyishiyejuanzengfa》guidingdexianggongyishiyedejuanzengzhichu,jutifanweibaokuo:

(yi)jiuzhuzaihai、jiujipinkun、fuzhucanjirendengkunnandeshehuiquntihegerendehuodong;

(er)jiaoyu、kexue、wenhua、weisheng、tiyushiye;

(san)huanjingbaohu、shehuigonggongsheshijianshe;

(si)cujinshehuifazhanhejinbudeqitashehuigonggonghefulishiye。

si、bentongzhidiyitiaosuochengdegongyixingshehuituantihediertiaosuochengdeshehuituantijunzhiyijuguowuyuanfabude《jijinhuiguanlitiaoli》he《shehuituantidengjiguanlitiaoli》deguiding,jingminzhengbumenyifadengji、fuheyixiatiaojiandejijinhui、cishanzuzhidenggongyixingshehuituanti:

(yi)fuhe《zhonghuarenmingongheguoqiyesuodeshuifashishitiaoli》diwushiertiaodi(yi)xiangdaodi(ba)xiangguidingdetiaojian;

(er)shenqingqian3nianneiweishoudaoxingzhengchufa;

(san)jijinhuizaiminzhengbumenyifadengji3nianyishang(han3nian)de,yingdangzaishenqingqianlianxu2nianniandujianchahege,huozuijin1nianniandujianchahegeqieshehuizuzhipinggudengjizai3ayishang(han3a),dengji3nianyixia1nianyishang(han1nian)de,yingdangzaishenqingqian1nianniandujianchahegehuoshehuizuzhipinggudengjizai3ayishang(han3a),dengji1nianyixiadejijinhuijubeibenkuandi(yi)xiang、di(er)xiangguidingdetiaojian;

(si)gongyixingshehuituanti(buhanjijinhui)zaiminzhengbumenyifadengji3nianyishang,jingzichanbudiyudengjidehuodongzijinshue,shenqingqianlianxu2nianniandujianchahege,huozuijin1nianniandujianchahegeqieshehuizuzhipinggudengjizai3ayishang(han3a),shenqingqianlianxu3nianmeinianyongyugongyihuodongdezhichubudiyushangnianzongshourude70%(han70%),tongshixudadaodangnianzongzhichude50%yishang(han50%)。

qiankuansuochengniandujianchahegeshizhiminzhengbumenduijijinhui、gongyixingshehuituanti(buhanjijinhui)jinxingniandujiancha,zuochuniandujianchahegedejielun;shehuizuzhipinggudengjizai3ayishang(han3a)shizhishehuizuzhizaiminzhengbumenzhudaodeshehuizuzhipingguzhongbeipingwei3a、4a、5ajibie,qiepinggujieguozaiyouxiaoqinei。

wu、bentongzhidiyitiaosuochengdexianjiyishangrenminzhengfujiqibumenhediertiaosuochengdeguojiajiguanjunzhixianji(hanxianji,xiatong)yishangrenminzhengfujiqizuchengbumenhezhishujigou。

liu、fuhebentongzhidisitiaoguidingdejijinhui、cishanzuzhidenggongyixingshehuituanti,keanchengxushenqinggongyixingjuanzengshuiqiankouchuzige。

(yi)jingminzhengbupizhunchenglidegongyixingshehuituanti,kefenbiexiangcaizhengbu、guojiashuiwuzongju、minzhengbutichushenqing;

(er)jingshengjiminzhengbumenpizhunchenglidejijinhui,kefenbiexiangshengjicaizheng、shuiwu(guo、dishui,xiatong)、minzhengbumentichushenqing。jingdifangxianjiyishangrenminzhengfuminzhengbumenpizhunchenglidegongyixingshehuituanti(buhanjijinhui),kefenbiexiangsheng、zizhiqu、zhixiashihejihuadanlieshicaizheng、shuiwu、minzhengbumentichushenqing;

(san)minzhengbumenfuzeduigongyixingshehuituantidezigejinxingchubushenhe,caizheng、shuiwubumenhuitongminzhengbumenduigongyixingshehuituantidejuanzengshuiqiankouchuzigelianhejinxingshenhequeren;

(si)duifuhetiaojiandegongyixingshehuituanti,anzhaoshangshuguanliquanxian,youcaizhengbu、guojiashuiwuzongjuheminzhengbujisheng、zizhiqu、zhixiashihejihuadanlieshicaizheng、shuiwuheminzhengbumenfenbiedingqiyuyigongbu。

qi、shenqingjuanzengshuiqiankouchuzigedegongyixingshehuituanti,xubaosongyixiacailiao:

(yi)shenqingbaogao;

(er)minzhengbuhuodifangxianjiyishangrenminzhengfuminzhengbumenbanfadedengjizhengshufuyinjian;

(san)zuzhizhangcheng;

(si)shenqingqianxiangyingniandudezijinlaiyuan、shiyongqingkuang,caiwubaogao,gongyihuodongdemingxi,zhucehuijishideshenjibaogao;

(wu)minzhengbumenchujudeshenqingqianxiangyingniandudeniandujianchajielun、shehuizuzhipinggujielun。

ba、gongyixingshehuituantihexianjiyishangrenminzhengfujiqizuchengbumenhezhishujigouzaijieshoujuanzengshi,yinganzhaoxingzhengguanlijicifenbieshiyongyoucaizhengbuhuosheng、zizhiqu、zhixiashicaizhengbumenyinzhidegongyixingjuanzengpiaoju,bingjiagaibendanweideyinzhang;duigerensuoqujuanzengpiaojude,yingyuyikaiju。

xinshelidejijinhuizaishenqinghuodejuanzengshuiqiankouchuzigehou,yuanshijijindejuanzengrenkepingjuanzengpiaojuyifaxiangshoushuiqiankouchu。

jiu、gongyixingshehuituantihexianjiyishangrenminzhengfujiqizuchengbumenhezhishujigouzaijieshoujuanzengshi,juanzengzichandejiazhi,anyixiayuanzequeren:

(yi)jieshoujuanzengdehuobixingzichan,yingdanganzhaoshijishoudaodejinejisuan;

(er)jieshoujuanzengdefeihuobixingzichan,yingdangyiqigongyunjiazhijisuan。juanzengfangzaixianggongyixingshehuituantihexianjiyishangrenminzhengfujiqizuchengbumenhezhishujigoujuanzengshi,yingdangtigongzhumingjuanzengfeihuobixingzichangongyunjiazhidezhengming,ruguobunengtigongshangshuzhengming,gongyixingshehuituantihexianjiyishangrenminzhengfujiqizuchengbumenhezhishujigoubudexiangqikaijugongyixingjuanzengpiaoju。

shi、cunzaiyixiaqingxingzhiyidegongyixingshehuituanti,yingquxiaogongyixingjuanzengshuiqiankouchuzige:

(yi)niandujianchabuhegehuozuijinyicishehuizuzhipinggudengjidiyu3ade;

(er)zaishenqinggongyixingjuanzengshuiqiankouchuzigeshiyounongxuzuojiaxingweide;

(san)cunzaitoushuixingweihuoweitarentoushuitigongbianlide;

(si)cunzaiweifangaizuzhizhangchengdehuodong,huozhejieshoudejuanzengkuanxiangyongyuzuzhizhangchengguidingyongtuzhiwaidezhichudengqingkuangde;

(wu)shoudaoxingzhengchufade。

beiquxiaogongyixingjuanzengshuiqiankouchuzigedegongyixingshehuituanti,cunzaibentiaodiyikuandi(yi)xiangqingxingde,1nianneibudezhongxinshenqinggongyixingjuanzengshuiqiankouchuzige,cunzaidi(er)xiang、di(san)xiang、di(si)xiang、di(wu)xiangqingxingde,3nianneibudezhongxinshenqinggongyixingjuanzengshuiqiankouchuzige。

duibentiaodiyikuandi(san)xiang、di(si)xiangqingxing,yingduiqijieshoujuanzengshouruheqitagexiangshouruyifabuzhengqiyesuodeshui。

shiyi、bentongzhicong2008nian1yue1riqizhixing。bentongzhifabuqianyijingqudeheweiqudejuanzengshuiqiankouchuzigedegongyixingshehuituanti,junyinganbentongzhideguidingtichushenqing。《caizhengbu guojiashuiwuzongjuguanyugongyijiujixingjuanzengshuiqiankouchuzhengcejixiangguanguanliwentidetongzhi》(caishui[2007]6hao)tingzhizhixing。

  

                                                            財政部 國家稅務總局 民政部
                                                             二00八年十二月三十一日

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