The Ministry of Finance, State Taxation Administration and the Ministry of Civil Affairs make the Announcement on Transition Matters Concerning the Confirmation of Qualifications for Pre-tax Deduction of Public Welfare Donations

添加日期：2021-02-09 　　浏览量：376

The Ministry of Finance, State Taxation Administration and the Ministry of Civil Affairs make the Announcement on the Confirmation of Qualification for Pre-Tax Deduction in Charity Donation on February 7, 2021. The full text is as follows:

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

(Announcement No. 3 [2021] of the Ministry of Finance, the State Taxation Administration and the Ministry of Finance)

For the purposes of encouraging public welfare donations, ensuring the smooth transition between the 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 (Announcement No. 27 [2020], Ministry of Finance, State Taxation Administration and Ministry of Civil Affairs) and relevant documents, and taking into account the impact of the COVID-19 outbreak, the relevant matters are hereby announced as follows:

I. Upon confirmation of qualifications for pre-tax deduction of public welfare donations from 2020 to 2022, some of the conditions may be governed by the following provisions:

1. The proportion of expenditures and management expenses for the public welfare and charitable causes of charitable organizations and other social organizations (hereinafter collectively referred to as social organizations) lawfully registered with the civil affairs departments in 2018 and 2019 may be governed by the applicable provisions of the Notice by the Ministry of Civil Affairs, the Ministry of Finance and the State Taxation Administration of Issuing the Provisions on the Annual Expenditures and Management Expenses for Conducting Charitable Activities of Charitable Organizations (No. 189 [2016], Ministry of Civil Affairs).

2. The assessment levels of social organizations shall be Grade 3A or above from 2018 to the latest period before the date of this Announcement. For social organizations established in 2019 or social organizations that have been assessed but have not yet had a conclusion issued from 2019 to the date of this Announcement, their assessment levels are not required to be considered for the time being upon confirmation of their qualifications.

3. The tax exemption qualifications of social organizations as non-for-profit organizations are not required to be considered for the time being upon confirmation of their qualifications of pre-tax deduction of public welfare donations.

4. Those that have obtained the qualifications for pre-tax deduction of public welfare donations according to this Article shall obtain an assessment level of Grade 3A or above (including Grade 3A) within the validity period of their qualifications and obtain tax exemption qualifications for non-for-profit organizations.

II. Upon confirmation of qualifications for pre-tax deduction of public welfare donations from 2021 to 2023, the proportion of expenditures and management expenses for the public welfare and charitable causes of social organizations in 2019 and 2020 may be governed by the applicable provisions of the Notice by the Ministry of Civil Affairs, the Ministry of Finance and the State Taxation Administration of Issuing the Provisions on the Annual Expenditures and Management Expenses for Conducting Charitable Activities of Charitable Organizations (No. 189 [2016], Ministry of Civil Affairs).

III. This Announcement shall come into force on January 1, 2020.

Ministry of Finance

State Taxation Administration

Ministry of Civil Affairs

February 4, 2021

In November 2018, SSIP won the title of “4A Level” Foundation after the evaluation of professional appraisal agency and committee commissioned by Beijing  Municipal Civil Affairs Bureau. SSIP and other 264 nonprofit social organizations get the qualification of pre-tax deduction for charity donation in 2020 in the announcement of the list of non-profit social organizations that are eligible for pre-tax deduction in charity donation in Beijing in 2020, which is made by Beijing Municipal Finance Bureau, Beijing Municipal Tax Service, State Taxation Administration and Beijing Municipal Civil Affairs Bureau.

Part of information origins from the Ministry of Finance of the People’s Republic of China. http://szs.mof.gov.cn/zhengcefabu/202102/t20210207_3655869.htm#10006-weixin-1-52626-6b3bffd01fdde4900130bc5a2751b6d1