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关于通过公益性群众团体的公益性捐赠税前扣除有关问题的通知

作者:liuwei 来源:中国华夏文化遗产基金会 发布于:2014-04-26 13:45:37 点击量:5102

财税[2009]124号   

   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务局:
   为贯彻落实《中华人民共和国企业所得税法》和《中华人民共和国个人所得税法》,现对企业和个人通过依照《社会团体登记管理条例》规定不需进行社团登记的人民团体以及经国务院批准免予登记的社会团体(以下统称群众团体)的公益性捐赠所得税税前扣除有关问题明确如下:
   一、企业通过公益性群众团体用于公益事业的捐赠支出,在年度利润总额12%以内的部分,准予在计算应纳税所得额时扣除。年度利润总额,是指企业依照国家统一会计制度的规定计算的大于零的数额。
   二、个人通过公益性群众团体向公益事业的捐赠支出,按照现行税收法律、行政法规及相关政策规定准予在所得税税前扣除。
   三、本通知第一条和第二条所称的公益事业,是指《中华人民共和国公益事业捐赠法》规定的下列事项:
   (一)救助灾害、救济贫困、扶助残疾人等困难的社会群体和个人的活动;
   (二)教育、科学、文化、卫生、体育事业;
   (三)环境保护、社会公共设施建设;
   (四)促进社会发展和进步的其他社会公共和福利事业。
   四、本通知第一条和第二条所称的公益性群众团体,是指同时符合以下条件的群众团体:
   (一)符合《中华人民共和国企业所得税法实施条例》第五十二条第(一)项至第(八)项规定的条件;
   (二)县级以上各级机构编制部门直接管理其机构编制;
   (三)对接受捐赠的收入以及用捐赠收入进行的支出单独进行核算,且申请前连续3年接受捐赠的总收入中用于公益事业的支出比例不低于70%。
   五、符合本通知第四条规定的公益性群众团体,可按程序申请公益性捐赠税前扣除资格。
   (一)由中央机构编制部门直接管理其机构编制的群众团体,向财政部、国家税务总局提出申请;
   (二)由县级以上地方各级机构编制部门直接管理其机构编制的群众团体,向省、自治区、直辖市和计划单列市财政、税务部门提出申请;
   (三)对符合条件的公益性群众团体,按照上述管理权限,由财政部、国家税务总局和省、自治区、直辖市、计划单列市财政、税务部门分别每年联合公布名单。名单应当包括继续获得公益性捐赠税前扣除资格和新获得公益性捐赠税前扣除资格的群众团体,企业和个人在名单所属年度内向名单内的群众团体进行的公益性捐赠支出,可以按规定进行税前扣除。
   六、申请公益性捐赠税前扣除资格的群众团体,需报送以下材料:
   (一)申请报告;
   (二)县级以上各级党委、政府或机构编制部门印发的“三定”规定;
   (三)组织章程;
   (四)申请前相应年度的受赠资金来源、使用情况,财务报告,公益活动的明细,注册会计师的审计报告或注册税务师的鉴证报告。
   七、公益性群众团体在接受捐赠时,应按照行政管理级次分别使用由财政部或省、自治区、直辖市财政部门印制的公益性捐赠票据或者《非税收入一般缴款书》收据联,并加盖本单位的印章;对个人索取捐赠票据的,应予以开具。
   八、公益性群众团体接受捐赠的资产价值,按以下原则确认:
   (一)接受捐赠的货币性资产,应当按照实际收到的金额计算;
   (二)接受捐赠的非货币性资产,应当以其公允价值计算。捐赠方在向公益性群众团体捐赠时,应当提供注明捐赠非货币性资产公允价值的证明,如果不能提供上述证明,公益性群众团体不得向其开具公益性捐赠票据或者《非税收入一般缴款书》收据联。
   九、对存在以下情形之一的公益性群众团体,应取消其公益性捐赠税前扣除资格:
   (一)前3年接受捐赠的总收入中用于公益事业的支出比例低于70%的;
   (二)在申请公益性捐赠税前扣除资格时有弄虚作假行为的;
   (三)存在逃避缴纳税款行为或为他人逃避缴纳税款提供便利的;
   (四)存在违反该组织章程的活动,或者接受的捐赠款项用于组织章程规定用途之外的支出等情况的;
   (五)受到行政处罚的。
   被取消公益性捐赠税前扣除资格的公益性群众团体,存在本条第一款第(二)项、第(三)项、第(四)项、第(五)项情形的,3年内不得重新申请公益性捐赠税前扣除资格。
   对存在本条第一款第(三)项、第(四)项情形的公益性群众团体,应对其接受捐赠收入和其他各项收入依法补征企业所得税。
   十、对于通过公益性群众团体发生的公益性捐赠支出,主管税务机关应对照财政、税务部门联合发布的名单,接受捐赠的群众团体位于名单内,则企业或个人在名单所属年度发生的公益性捐赠支出可按规定进行税前扣除;接受捐赠的群众团体不在名单内,或虽在名单内但企业或个人发生的公益性捐赠支出不属于名单所属年度的,不得扣除。
   十一、获得公益性捐赠税前扣除资格的公益性群众团体,应自不符合本通知第四条规定条件之一或存在本通知第九条规定情形之一之日起15日内向主管税务机关报告,主管税务机关可暂时明确其获得资格的次年内企业向该群众团体的公益性捐赠支出,不得税前扣除,同时提请财政部、国家税务总局或省级财政、税务部门明确其获得资格的次年不具有公益性捐赠税前扣除资格。
   十二、本通知从2008年1月1日起执行。本通知发布前已经取得和未取得公益性捐赠税前扣除资格的群众团体,均应按本通知规定提出申请。

                                                       财政部 国家税务总局

                                                       二〇〇九年十二月八日



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