【中英文对照版】公益事业捐赠票据使用管理办法.docx
《【中英文对照版】公益事业捐赠票据使用管理办法.docx》由会员分享,可在线阅读,更多相关《【中英文对照版】公益事业捐赠票据使用管理办法.docx(23页珍藏版)》请在课桌文档上搜索。
1、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
2、.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
3、,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;theGeneralOfficeoftheStandingCommitteeoftheNationalPeoplesCongress;theGeneralOfficeoftheCPPCC;theSupr
4、emePeoplesCourts;theSupremePeoplesProcuratorates;thecentralcommitteesofotherpoliticalparties;relevantpeoplesorganizations;thepublicfinancedepartments(bureaus)ofallprovinces,autonomousregions,municipalitiesdirectlyundertheCentralGovernmentandcitiesunderseparatestateplanning;andthePublicFinance兵团贝才政局:
5、BureauofXinjiangProductionandConstructionCorps:Forthepurposesofregulatingtheuseandmanagementofinvoicesforpublicwelfaredonations,strengtheningthefinancialsupervisionandadministrationofincomefrompublicwelfaredonations,andpromotingthedevelopmentofthecharityundertaking,inaccordancewiththeLawofthePeoples
6、RepublicofChinaonPublicWelfareDonations,theCharityLawofthePeople,sRepublicofChina,theMeasuresfortheAdministrationofFinancialBills(OrderNo.1042020,MOF),andotherprovisions,theMinistryofFinancehaverevisedtheInterimMeasuresfortheUseandManagementofInvoicesforPublicWelfareDonations(No.1122010,MOF).TheMeas
7、uresfortheUseandManagementofInvoicesforPublicWelfareDonations,asrevised,areherebyissuedtoyouforyourcomplianceandimplementation.Pleasereporttheproblemsencounteredintheimplementation,ifany,totheMinistryofFinanceinatimelymanner.Annex:MeasuresfortheUseandManagementofInvoicesforPublicWelfareDonationsMini
8、stryofFinanceJanuary13,2024Annex: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
9、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,theCharityLawofthePeoplesRepublicofChina,andtheMeasuresfortheAdministrationofFinancialB川S(OrderNo.1042020,MOF)forpur
10、posesofregulatingtheuseandmanagementofinvoicesforpublicwelfaredonations,strengtheningthefinancialsupervisionandadministrationofincomefrompublicwelfaredonations,andpromotingthedevelopmentofthecharityundertaking.Article2ForthepurposeoftheseMeasures,theterminvoiceforpublicwelfaredonations11meansavouche
11、rissuedtoanaturalperson,legalperson,oranyotherorganizationbythepeoplesgovernmentatorabovethecountyleveloroneofitssubordinatedepartments,apublicwelfareinstitution,orapublicwelfaresocialorganization(collectively,publicwelfareentityn)whenlegallyacceptingpublicwelfaredonationsundertheprinciplesoffreewil
12、landgratuitousness.ForthepurposeoftheseMeasures,thetermpublicwelfareUndertakingnshallcomplywiththeprovisionsonthescopeofpublicwelfareundertakingsinArticle3oftheLawofthePeoplesRepublicofChinaonPublicWelfareDonationsortheprovisionsonthescopeofcharitableactivitiesinArticle3oftheCharityLawofthePeoplesRe
13、publicofChina.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
14、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,provideabasisforsupervisionandinspectionbythedepartmentsoffin
15、ance, 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。A
16、rticle4Thefinancedepartmentsatalllevelsarethecompetentdepartmentsofinvoicesforpublicwelfaredonations,andarechargedwiththeprintingormanufactureundersupervision,issuance,safekeeping,write-off,andsupervisionandinspectionofinvoicesforpublicwelfaredonationsaccordingtothedivisionoffunctionsandmanagementau
17、thority.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
18、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,thepayersunifiedsocialcreditcode,thepayer,che
19、ckcode,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
20、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
21、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)Donationsacceptedbythepeoplesgovernmentsatorabovethecountylevelandtheirdepar
22、tmentsintheeventofnaturaldisastersorattherequestofdonors.(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)Otheractsthatmayusein
23、voicesforpublicwelfaredonationsasidentifiedbythefinancedepartment.(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-makingactivitiesorcommitsactsrelatedtotheinterestsofinvestorsandthose
24、suchasfund-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。Article9Invoicesf
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 中英文对照版 中英文 对照 公益事业 捐赠 票据 使用 管理办法

链接地址:https://www.desk33.com/p-1218259.html