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江西新增20家非营利组织获免税资格

2017-08-28 04:30:45   中国青年网

本报讯 (记者林雍)8月25日,记者从省财政厅了解到,近日,省财政厅、省国家税务局、省地方税务局联合公布2016年度江西省省级非营利组织免税资格单位名单,共有20家省级非营利组织获得免税资格。

新增的省级非营利组织为景德镇陶瓷大学教育基金会等20家。据省财政厅有关负责人介绍,本次公布的非营利组织免税优惠资格自2016年起计算,有效期5年。获得免税资格的非营利组织当年符合《企业所得税法》《企业所得税法实施条例》和有关规定免税条件的收入,免予征收企业所得税;当年不符合免税条件的收入,照章征收企业所得税。非营利组织应在期满前3个月内提出复审申请,不提出复审申请或复审不合格的,其享受免税优惠的资格到期自动失效。

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