【中英文对照版】公益事业捐赠票据使用管理办法.docx

公益事业捐赠票据使用管理办法(2024修订)MeasuresfortheUseandManagementofInvoicesforPublicWelfareDonations(2024Revision)制定机关：财政部发文字号：财综20241号公布日期：2024.01.13施行日期：2024.02.01效力位阶：部门规范性文件法规类别：财政综合规定IssuingAuthority：MinistryofFinanceDocumentNumber：No.12024oftheMinistryofFinanceDateIssued：01-13-2024EffectiveDate：02-01-20241.evelofAuthority：DepartmentalRegulatoryDocumentsAreaofLaw：GeneralProvisionsonFinanceNoticebytheMinistryofFinanceofIssuingthe财政部关于印发公益事MeasuresfortheUseandManagementofInvoicesfor业捐赠票据使用管理办PublicWelfareDonations法的通知（财综（2024） 1号）党中央有关部门，国务院各部委、各直属机构，全 国人大常委会办公厅，全 国政协办公厅，最高人民 法院，最高人民检察院， 各民主党派中央，有关人 民团体，各省、自治区、 直辖市、计划单列市财政 厅（局），新疆生产建设(No.12024oftheMinistryofFinance)RelevantdepartmentsoftheCPCCentralCommittee;allministriesandcommissionsoftheStateCouncilandallinstitutionsdirectlyundertheStateCouncil;theGeneralOfficeoftheStandingCommitteeoftheNationalPeople'sCongress;theGeneralOfficeoftheCPPCC;theSupremePeople'sCourts;theSupremePeople'sProcuratorates;thecentralcommitteesofotherpoliticalparties;relevantpeople'sorganizations;thepublicfinancedepartments(bureaus)ofallprovinces,autonomousregions,municipalitiesdirectlyundertheCentralGovernmentandcitiesunderseparatestateplanning;andthePublicFinance兵团贝才政局:BureauofXinjiangProductionandConstructionCorps:Forthepurposesofregulatingtheuseandmanagementofinvoicesforpublicwelfaredonations,strengtheningthefinancialsupervisionandadministrationofincomefrompublicwelfaredonations,andpromotingthedevelopmentofthecharityundertaking,inaccordancewiththeLawofthePeople'sRepublicofChinaonPublicWelfareDonations,theCharityLawofthePeople,sRepublicofChina,theMeasuresfortheAdministrationofFinancialBills(OrderNo.1042020,MOF),andotherprovisions,theMinistryofFinancehaverevisedtheInterimMeasuresfortheUseandManagementofInvoicesforPublicWelfareDonations(No.1122010,MOF).TheMeasuresfortheUseandManagementofInvoicesforPublicWelfareDonations,asrevised,areherebyissuedtoyouforyourcomplianceandimplementation.Pleasereporttheproblemsencounteredintheimplementation,ifany,totheMinistryofFinanceinatimelymanner.Annex:MeasuresfortheUseandManagementofInvoicesforPublicWelfareDonationsMinistryofFinanceJanuary13,2024Annex:MeasuresfortheUseandManagementofInvoicesforPublicWelfareDonations为规范公益事业捐赠票据 使用和管理行为，加强公 益事业捐赠收入财务监督 管理，促进社会公益事业 发展，根据中华人民共 和国公益事业捐赠法、中华人民共和国慈善 法、财政票据管理办 法（财政部令第104 号）等规定，我们对公 益事业捐赠票据使用管理 暂行办法（财综（2010） 112号）进行了修 订，现将修订后的公益 事业捐赠票据使用管理办 法印发，请遵照执行。 执行中如有问题，请及时 反馈我部。附件：公益事业捐赠票据 使用管理办法财政部2024年1月13日附件：公益事业捐赠票据使用管 理办法第一章总则ChapterIGeneralProvisionsArticle1TheseMeasuresareformulatedinaccordancewiththeLawofthePeople,sRepublicofChinaonPublicWelfareDonations,theCharityLawofthePeople'sRepublicofChina,andtheMeasuresfortheAdministrationofFinancialB川S(OrderNo.1042020,MOF)forpurposesofregulatingtheuseandmanagementofinvoicesforpublicwelfaredonations,strengtheningthefinancialsupervisionandadministrationofincomefrompublicwelfaredonations,andpromotingthedevelopmentofthecharityundertaking.Article2ForthepurposeoftheseMeasures,theterm"invoiceforpublicwelfaredonations11meansavoucherissuedtoanaturalperson,legalperson,oranyotherorganizationbythepeople'sgovernmentatorabovethecountyleveloroneofitssubordinatedepartments,apublicwelfareinstitution,orapublicwelfaresocialorganization(collectively,"publicwelfareentityn)whenlegallyacceptingpublicwelfaredonationsundertheprinciplesoffreewillandgratuitousness.ForthepurposeoftheseMeasures,theterm"publicwelfareUndertakingnshallcomplywiththeprovisionsonthescopeofpublicwelfareundertakingsinArticle3oftheLawofthePeople'sRepublicofChinaonPublicWelfareDonationsortheprovisionsonthescopeofcharitableactivitiesinArticle3oftheCharityLawofthePeople'sRepublicofChina.第一条为规范公益 事业捐赠票据使用和管理 行为，加强公益事业捐赠 收入财务监督管理，促进 社会公益事业发展，根据 中华人民共和国公益事 业捐赠法、中华人民 共和国慈善法、财政 票据管理办法（财政部 令第104号）等规定，制 定本办法。第二条本办法所称 的公益事业捐赠票据，是 指县级以上人民政府及其 部门、公益性事业单位、 公益性社会组织（以下统 称公益性单位）按照自 愿、无偿原则，依法接受 并用于公益事业的捐赠财 物时，向提供捐赠的自然 人、法人和其他组织开具 的凭证。本办法所称的公益事业， 应当符合中华人民共和 国公益事业捐赠法第三 条对公益事业范围的规定 或者中华人民共和国慈 善法第三条对慈善活动 范围的规定。第三条公益事业捐 赠票据是会计核算的原始 凭证，包括电子和纸质两 种形式。电子票据和纸质Article3Astheoriginalvoucherforaccounting,aninvoiceforpublicwelfaredonationsfallsintotwoforms:electronicandpaperinvoicing.Electronicandpaperinvoices,bothequallyauthentic,provideabasisforsupervisionandinspectionbythedepartmentsoffinance, taxation, auditing, and oversight.票据具有同等法律效力，是财政、税务、审计、监察等部门进行监督检查的依据。Aninvoiceforpublicwelfaredonationsmaybeusedasavalidcertificateforthedonorwhohasmadeanexternaldonationtoapplyforapre-taxdeductionfordonationsaccordingtorelevantprovisionsofthestate.公益事业捐赠票据可作为捐赠人对外捐赠并根据国家有关规定申请捐赠款项税前扣除的有效凭证。Article4Thefinancedepartmentsatalllevelsarethecompetentdepartmentsofinvoicesforpublicwelfaredonations,andarechargedwiththeprintingormanufactureundersupervision,issuance,safekeeping,write-off,andsupervisionandinspectionofinvoicesforpublicwelfaredonationsaccordingtothedivisionoffunctionsandmanagementauthority.第四条各级财政部门是公益事业捐赠票据的主管部门，按照职能分工和管理权限负责公益事业捐赠票据的监（印）制、核发、保管、核销、销毁和监督检查等工作。Article5Financedepartmentsatalllevelsshallactivelypromotetheuseofelectronicinvoicesforpublicwelfaredonationstorealizeelectronicinvoicing,automaticwrite-off,whole-processtracking,andcontrolatsource.第五条各级财政部门应当积极推广运用公益事业捐赠电子票据，实现电子开票、自动核销、全程跟踪、源头控制。ChapterIlContentsandScopeofApplicationofInvoicesforPublicWelfareDonationsArticle6Thebasiccontentsofaninvoiceforpublicwelfaredonationsincludetheinvoicename,sealformanufactureundersupervisionoftheinvoice,invoicecode,invoicenumber,thepayer'sunifiedsocialcreditcode,thepayer,checkcode,invoicingdate,QRcode(barcode),itemcoding,itemname,unit,quantity,standard,amount(yuan),totalamount(inwords)(infigures),remarks,otherinformation,thepayee(seal),reviewer,handlingperson,andsoforth.第二章公益事业捐赠票据的内容和适用范围第六条公益事业捐赠票据的基本内容包括票据名称、票据监制章、票据代码、票据号码、交款人统一社会信用代码、交款人、校验码、开票日期、二维码（条形码）、项目编码、项目名称、单位、数量、标准、金（元）、金额合计（写）/他信（章）等。（小写）、备注、息、收款单、复核人、收亲额大其位人Apaperinvoiceforpublicwelfaredonationsgenerallycomprisesastub,areceipt,andapageforbookkeeping.Thestubiskeptbytheinvoicingparty,thereceiptisreceivedbythepayer,andthepageforbookkeepingiskeptbytheinvoicingpartyasabookkeepingvoucher.公益事业捐赠纸质票据一般包括存根联、收据联、记账联。存根联由开票方留存，收据联由支付方收执，记账联由开票方留做记账凭证。Article7Invoicesforpublicwelfaredonationsshallbeissuedforthefollowingdonationslegallyreceivedundertheprinciplesoffreewillandgratuitousness:第七条下列按照自愿和无偿原则依法接受捐赠的行为，应当开具公益事业捐赠票据：(1)Donationsacceptedbythepeople'sgovernmentsatorabovethecountylevelandtheirdepartmentsintheeventofnaturaldisastersorattherequestofdonors.（一）县级以上人民政府及其部门在发生自然灾害时或者应捐赠人要求接受的捐赠。(2)Donationsforpublicwelfarereceivedbypublicwelfareinstitutions;（二）公益性事业单位接受用于公益事业的捐赠。(3)Donationsforpublicwelfarereceivedbypublicwelfaresocialorganizations;and（三）公益性社会组织接受用于公益事业的捐赠。(4)Otheractsthatmayuseinvoicesforpublicwelfaredonationsasidentifiedbythefinancedepartment.（四）财政部门认定的其他可以使用公益事业捐赠票据的行为。第八条公益性单位 以捐赠名义从事营利活动 或与出资人利益相关的行 为，以及集资、摊派、筹 资、赞助等行为，不得使 用公益事业捐赠票据。Article8Apublicwelfareentitythat,inthenameofdonations,engagesinprofit-makingactivitiesorcommitsactsrelatedtotheinterestsofinvestorsandthosesuchasfund-raising,apportionment,fund-raising,andsponsorshipmaynotuseinvoicesforpublicwelfaredonations.第三章公益事业捐赠票 据的监（印）制、领用和 核发ChapterIIIPrintingorManufactureunderSupervision,ReceiptandIssuanceofInvoicesforPublicWelfareDonations第九条公益事业捐 赠票据分别由财政部或省 级财政部门统一监（印） 制，并套印全国统一式样 的财政票据监制章。Article9InvoicesforpublicwelfaredonationsareuniformlyprintedormanufacturedundersupervisionbytheMinistryofFinanceortheprovincial-levelfinancedepartment,andoverprintedwiththesealforsupervisionoftheprintingoffinancialbillsinthenationaluniformformat.公益事业捐赠票据实行全 国统一的式样、编码规则 和电子票据数据标准，由 财政部负责制定。Invoicesforpublicwelfaredonationsaresubjecttothenationaluniformformat,codingrules,andstandardsfordataonelectronicbills,whichareformulatedbytheMinistryofFinance.公益事业捐赠电子票据数 据标准包括数据要素、数 据结构、数据格式和防伪 方法等内容。各级财政部 门应当按照统一的财政电 子票据数据标准，生成、 传输、存储和查验公益事 业捐赠电子票据。Thestandardsfordataonelectronicbillsinclude,amongotherthings,dataelements,datastructures,dataformats,andanti-counterfeitingmethods.Financedepartmentsatalllevelsshallgenerate,transmit,store,andcheckelectronicinvoicesforpublicwelfaredonationsinaccordancewiththeunifiedstandardsfordataonelectronicfinancialbills.第十条公益事业捐 赠票据由独立核算、会计 制度健全的公益性单位向 同级财政部门申领。Article 10 Aninvoiceforpublicwelfaredonationsshallbeappliedtothefinancedepartmentatthesamelevelbyapublicwelfareentitywithindependentaccountingandsoundaccountingsystem.财政部门及其工作人员应 当为申领单位提供便利， 一次性告知领用公益事业 捐赠票据的相关程序、材 料、要求及依据等内容。Thefinancedepartmentanditsstaffshallprovideassistancetotheapplicant,andgrantaone-timenotificationoftherelevantprocedures,materials,requirements,andbasisforapplyingforinvoicesforpublicwelfaredonations.第十一条公益事业 捐赠票据实行凭证领用、 分次限量、核旧领新制 度。Article 11 ThesystemforapplyingforfinancialEllsuponthecertificates,issuingthebillsininstallmentswithlimitedquantity,andwritingoffoldbillsbeforeapplyingfornewonesappliestoinvoicesforpublicwelfaredonations.公益事业捐赠票据一次领 用的数量一般不超过本单 位6个月的使用量。Thenumberofinvoicesforpublicwelfaredonationsappliedforatonetimegenerallydoesnotexceedtheamountusedbytheentityfor6months.第十二条公益性单 位首次申领公益事业捐赠 票据时，应当提供财政 票据领用证和领用申 请，详细列明领用公益事 业捐赠票据的使用范围和 项目，按要求提供申领公 益事业捐赠票据相关的可 核验信息，并对提供信息 的真实性承担法律责任。财政部门依照本办法，对 公益性单位提供的公益事 业捐赠票据使用范围和项 目进行审核，对符合公益 事业捐赠票据适用范围 的，予以核准；不符合公 益事业捐赠票据适用范围 的，不予以核准，并向申Article 12 Whenapplyingforinvoicesforpublicwelfaredonationsforthefirsttime,apublicwelfareentityshallprovidetheCertificatefortheRequisitionofFinancialBillsandtheapplicationfortherequisitionthatspecifyindetailthescopeofuseanditemsfortheinvoicesforpublicwelfaredonations,provideverifiableinformationrelatedtotheapplicationforinvoicesforpublicwelfaredonationsasrequired,andassumelegalliabilityfortheauthenticityoftheinformationprovided.InaccordancewiththeseMeasures,thefinancedepartmentexaminesthescopeofuseanditemsforinvoicesforpublicwelfaredonationsprovidedbypublicwelfareentities,andapprovesthosethatmeetthescopeofapplicationofinvoicesforpublicwelfaredonations;iftheydonotcomplywiththeapplicablescopeofinvoicesforpublicwelfaredonations,noapprovalisgranted,andthereasonsthereforareexplainedtotheapplicant.领单位说明原因。IfapublicwelfareentityhasnotobtainedtheCertificatefortheRequisitionofFinancialBills,itshallfirstapplyfortheCertificatefortheRequisitionofFinancialB川Sinaccordancewiththeprescribedprocedures.公益性单位未取得财政票据领用证的，应按照规定程序先办理财政票据领用证。Article13Whenapublicwelfareentityre-appliesforinvoicesforpublicwelfaredonations,itshallproducetheCertificatefortheRequisitionofFinancialBillsandsubmitthewrite-offoftheinvoicesforpublicwelfaredonationsappliedforthelasttime.第十三条公益性单位再次领用公益事业捐赠票据时，应当出示财政票据领用证，并提交前次领用公益事业捐赠票据的核销情况。ChapterIVUseandManagementofInvoicesforPublicWelfareDonations第四章公益事业捐赠票据的使用与管理Article14Apublicwelfareentityshalldesignateaspecialpersontoberesponsibleforthemanagementofinvoicesforpublicwelfaredonations,establishausemanagementsystem,setupamanagementjournal,andsubmittheapplication,use,invalidation,andbalanceofinvoicesforpublicwelfaredonationstothefinancedepartmentaccordingtoprovisions.第十四条公益性单位应当指定专人负责管理公益事业捐赠票据，建立使用管理制度，设置管理台账，按规定向财政部门报送公益事业捐赠票据的申领、使用、作废、结存等情况。Article15Whenacceptingpropertydonationsforpublicwelfarepurposes,apublicwelfareentityshallissueaninvoiceforpublicwelfaredonationstothedonor.第十五条公益性单位接受应用于公益事业的捐赠财物时，应当向捐赠人开具公益事业捐赠票据。Whenacceptingmonetary(includingforeigncurrency)donations,apublicwelfareentityshallissueaninvoiceforpublicwelfaredonationsaccordingtothe公益性单位接受货币（包括外币）捐赠时，应按实amount received.When accepting non-monetary donations, a public welfare entity shall issue an invoice for public welfare donations according to its fair value.公益性单位接受非货币性 捐赠时，应按其公允价值 填开公益事业捐赠票据。Article 16 When issuing electronic invoices for public welfare donations, a public welfare entity shall ensure that the electronic bills and their metadata are intact and have reliable sources from the date of their generation and fail to be altered illegally, and that any change in their forms during their transmission may not affect the veracity and completeness of the electronic financial bills.第十六条公益性单 位开具公益事业捐赠电子 票据，应当确保电子票据 及其元数据自形成起完整 无缺、来源可靠，未被非 法更改，传输过程中发生 的形式变化不得影响电子 票据内容的真实、完整。Article 17 A public welfare entity shall use invoices for public welfare donations in the order of their number segments, and when filling out the invoices, make sure that the handwriting is legible, the contents are complete and authentic, all seals required are affixed, and that the contents and sums of all pages are consistent.If an error is made when filling out an electronic invoice for public welfare donations, an electronic invoice in red letters shall be issued.第十七条公益性单 位应当按票据号段顺序使 用公益事业捐赠票据，填 写时做到字迹清楚，内容 完整、真实，印章齐全， 各联次内容和金额一致。公益事业捐赠电子票据填 写错误的，应当开具红字 电子票据。If an error is made when filling out a paper invoice for public welfare donations, a new one shall be filled out. The paper invoices that are invalidated due to an error or for any other reason shall be affixed with the seal of invalidation or marked with the word uinvalidatedn, and all the pages shall be kept intact and shall not be destroyed without permission.公益事业捐赠纸质票据填 写错误的，应当另行填 写。因填写错误等原因作 废的纸质票据，应当加盖 作废戳记或者注明“作 废”字样，并完整保存全 部联次，不得私自销毁。际收到的金额填开公益事业捐赠票据。Article18Apublicwelfareentityisresponsiblefordeliveringtodonorselectronicinvoicesforpublicwelfaredonations.Ifadonorfailstoobtaininformationontheelectronicinvoiceforpublicwelfaredonations,theinvoicingentityshallberesponsibleforhandlingit.第十八条公益性单 位负责向捐赠人交付公益 事业捐赠电子票据。捐赠 人未能正常获取公益事业 捐赠电子票据信息的，由 开票单位负责处理。Anyelectronicinvoiceforpublicwelfaredonationsmaybecheckedforstatusandauthenticitythroughthenationalplatformfortheinspectionofelectronicfinancialbills.公益事业捐赠电子票据可 以通过全国财政电子票据 查验平台查询状态、查验 真伪。Article19Theusersofelectronicinvoicesforpublicwelfaredonationsandthepayersshallreceiveandreadelectronicinvoicesforpublicwelfaredonationsinanaccurate,complete,andeffectivemanner,andretaintheseinvoicesinthearchivesandintoaccountsaccordingtorelevantadministrationrequirementsintermsofaccountinginformatizationandaccountingarchives.第十九条公益事业 捐赠电子票据使用单位和 付款单位应当准确、完 整、有效接收和读取公益 事业捐赠电子票据，并按 照会计信息化和会计档案 等有关管理要求归档入 账。Article20Theentitiesusinginvoicesforpublicwelfaredonationsmaynottransfer,lend,issueonbehalfofothers,buyorsell,destroyoralterinvoicesforpublicwelfaredonationswithoutauthorization,orcross-useinvoicesforpublicwelfaredonationswithotherfinancialbillsandinvoices.第二十条公益事业 捐赠票据的领用单位不得 转让、出借、代开、买 卖、擅自销毁、涂改公益 事业捐赠票据，不得将公 益事业捐赠票据与其他财 政票据、发票互相串用。第二十一条公益性 单位遗失公益事业捐赠纸 质票据的，应自发现之日 起3日内登报声明作废， 并将遗失原因等有关情 况，及时以书面形式报送 原核发票据的财政部门备Article21Ifapublicwelfareentitylosespaperinvoicesforpublicwelfaredonations,itshalldeclaretheminvalidinthenewspaperwithinthreedaysfromthedateofdiscovery,andsubmit,inwriting,andforrecordation,thereasonsf