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财政部 税务总局 民政部关于公益性捐赠税前扣除资格有关问题的补充通知
来源:民政部 时间:2018-10-09

财税〔2018110

各省、自治区、直辖市、计划单列市财政厅(局)、民政厅(局),国家税务总局各省、自治区、直辖市、计划单列市税务局,新疆生产建设兵团财政局、民政局:

为进一步规范对公益性捐赠税前扣除资格的管理,现就公益性捐赠税前扣除资格相关的行政处罚问题补充通知如下:

一、《财政部国家税务总局民政部关于公益性捐赠税前扣除有关问题的通知?#32602;?#36130;税〔2008160号)和《财政部 国家税务总局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?#32602;?#36130;税〔2009124号)中的行政处罚,是指税务机关和登记管理机关给予的行政处罚(警告或单次1万元以下罚款除外)。

二、本通知自发布之日起执行。本通知执行前未确认公益性捐赠税前扣除资格的公益性社会团体,按本通知规定执行。 

 

财政部 税务总局 民政部

2018929

注:转自民政部网站

 

    360十一运夺金
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