How do public hospitals, schools, governments and other non-profit organizations need to pay taxes?

How do public hospitals, schools, governments and other non-profit organizations need to pay taxes?

The process of paying taxes is similar to that of ordinary enterprises. Generally speaking, non-profit organizations do not need to pay taxes; Absolutely. It depends on the specific income.

1. If it is business income, you must pay taxes to the tax bureau; value-added tax, urban construction tax and surcharge, corporate income tax;

2. Donations and membership dues are tax-free if they have been issued tax-exempt receipts;

3. Those with government funding must submit government funding certificates to the tax bureau to be tax-free

Which income of non-profit organizations is Tax-free income

According to the provisions of Article 26 (4) of the "Enterprise Income Tax Law of the People's Republic of China" (Order of the President of the People's Republic of China No. 64), the conditions are met The income of non-profit organizations is exempt from corporate income tax.

According to the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" (Order No. 512 of the State Council of the People's Republic of China) 80 Article 5 stipulates that the income of qualified non-profit organizations as mentioned in Article 26 (4) of the Enterprise Income Tax Law does not include the income obtained by non-profit organizations from for-profit activities, but the financial and taxation authorities of the State Council otherwise Except as specified.

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Tax-Exempt Income from Corporate Income Tax of Non-Profit Organizations" (Caishui [2009] No. 122), the following income of non-profit organizations is tax-free income: (1) Income from donations from other units or individuals; (2) Income from other government subsidies other than fiscal appropriations stipulated in Article 7 of the Enterprise Income Tax Law of the People's Republic of China, but does not include income from government purchase of services (3) Membership fees collected in accordance with the provisions of the civil affairs and finance departments at or above the provincial level; (4) Bank deposit interest income generated from non-taxable income and tax-free income; (5) Other income stipulated by the Ministry of Finance and the State Administration of Taxation.

How do public hospitals, schools, governments and other non-profit organizations need to pay taxes? Therefore, financial personnel need to first determine whether the non-profit organization needs to pay taxes, and then look at its tax payment process. Whether it is a non-profit organization or a for-profit organization, Their tax payment procedures are similar and there is not much difference. For details, please refer to the relevant content on the website.