《公益事业捐赠票据使用管理办法》印发
<div class="wx_rich_media_content" id="jsWxContainer"><section style="font-family: 微软雅黑; font-size: 16px; letter-spacing: 1px;"><section data-id="124209" data-type="lspecial04" powered-by="xmyeditor.com" data-md5="4a699" act="xmy"><section style="text-align: center;" powered-by="xmyeditor.com" data-md5="4a699"><section style="display: inline-block;vertical-align:middle;" powered-by="xmyeditor.com" data-md5="4a699"><section style="display:-webkit-flex;display:flex;align-items:center;justify-content:center;" powered-by="xmyeditor.com" data-md5="4a699"><section powered-by="xmyeditor.com" data-md5="4a699"><br></section></section></section></section></section></section><section style="display: flex; flex-flow: row nowrap; margin: 10px 0% -6px; justify-content: flex-start;" powered-by="xiumi.us"><section style="display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;"><section style="text-align: center;font-size: 0px;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;height: 14px;vertical-align: top;overflow: hidden;border-width: 1px;border-style: solid none none solid;border-color: rgb(63, 195, 87);"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;align-self: flex-start;flex: 0 0 0%;height: auto;margin-right: 6px;"><section style="transform: perspective(0px) rotateZ(315deg);transform-style: flat;" powered-by="xiumi.us"><section style="text-align: center;font-size: 0px;transform: rotateY(180deg);"><section style="display: inline-block;width: 8px;height: 20px;vertical-align: top;overflow: hidden;border-style: none none none solid;border-width: 0px 1px 1px;border-color: rgb(62, 62, 62) rgb(62, 62, 62) rgb(62, 62, 62) rgb(63, 195, 87);background-color: rgba(255, 255, 255, 0);padding-left: 3px;"><section powered-by="xiumi.us"><section style="display: inline-block;width: 8px;height: 20px;vertical-align: top;overflow: hidden;border-style: none none none solid;border-width: 0px 1px 1px;border-color: rgb(62, 62, 62) rgb(62, 62, 62) rgb(62, 62, 62) rgb(63, 195, 87);background-color: rgba(254, 255, 255, 0);"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section><section style="font-size: 16px;line-height: 1.6em;"><section style="justify-content: flex-start; display: flex; flex-flow: row nowrap;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;border-width: 1px;border-style: none solid solid;border-color: rgb(63, 195, 87);padding-right: 18px;padding-bottom: 12px;padding-left: 18px;align-self: flex-start;flex: 0 0 auto;"><section style="color: rgb(95, 95, 95);text-align: justify;" powered-by="xiumi.us"><p style="text-align: center;"><span style="font-size: 18px;"><strong>关于印发《公益事业捐赠票据使用管理办法》的通知</strong></span></p><p style="text-align: center;"><br></p><p style="text-align: center;"><span style="font-size: 17px;">财综〔2024〕1号</span></p><p><br></p><p><span style="font-size: 17px;">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),新疆生产建设兵团财政局:</span></p><p><span style="font-size: 17px;"><br></span></p><p><span style="font-size: 17px;">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。</span></p><p><br></p><p><span style="font-size: 17px;">附件:公益事业捐赠票据使用管理办法</span></p><p style="text-align: right;"><br></p><p style="text-align: right;"><span style="font-size: 17px;">财 政 部</span></p><p style="text-align: right;"><span style="font-size: 17px;">2024年1月13日</span></p></section></section></section></section><section style="text-align: center;margin: 2px 0% 7px;font-size: 0px;" powered-by="xiumi.us"><section style="display: inline-block;width: 96%;height: 5px;vertical-align: top;overflow: hidden;background-color: rgba(63, 195, 87, 0.18);"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;"><br></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: center; line-height: 1.6em; text-indent: 0em;"><span style="color: rgb(0, 0, 0);"><strong><span style="outline: 0px; letter-spacing: 0.578px; font-size: 18px;">公益事业捐赠票据使用管理办法</span></strong></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: center; line-height: 1.6em; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: center; line-height: 1.6em; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第一章 总则</span></span></strong></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第一条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第二条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第三条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第四条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第五条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; line-height: 1.6em; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: center; line-height: 1.6em; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第二章 公益事业捐赠票据的内容和适用范围</span></span></strong></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第六条</span><span style="letter-spacing: 0.578px; outline: 0px;"> </span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">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、金额(元)、金额合计(大写)/(小写)、备注、其他信息、收款单位(章)、复核人、收款人等。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第七条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"> </span><span style="letter-spacing: 0.578px; outline: 0px;">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:</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">(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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">(二)公益性事业单位接受用于公益事业的捐赠。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">(三)公益性社会组织接受用于公益事业的捐赠。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;"><br></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">(</span><span style="letter-spacing: 0.578px;text-indent: 0em;">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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第八条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; line-height: 1.6em; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: center; line-height: 1.6em; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第三章 公益事业捐赠票据的监(印)制、领用和核发</span></span></strong></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第九条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第十条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第十一条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 公益事业捐赠票据实行凭证领用、分次限量、核旧领新制度。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第十二条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"> </span><span style="letter-spacing: 0.578px; outline: 0px;">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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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,并向申领单位说明原因。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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》。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第十三条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; line-height: 1.6em; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: center; line-height: 1.6em; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第四章 公益事业捐赠票据的使用与管理</span></span></strong></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第十四条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第十五条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">公益性单位接受货币(包括外币)捐赠时,应按实际收到的金额填开公益事业捐赠票据。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第十六条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第十七条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"> </span><span style="letter-spacing: 0.578px; outline: 0px;">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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第十八条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">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。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第十九条</span><span style="letter-spacing: 0.578px; outline: 0px;"> </span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第二十条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 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。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第二十一条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"> </span><span style="letter-spacing: 0.578px; outline: 0px;">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案。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第二十二条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 各省、自治区、直辖市财政部门监(印)制的公益事业捐赠票据,一般应当在本行政区域内核发使用,不得跨行政区域核发使用,但本地区派驻其他省、自治区、直辖市的公益性单位除外。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; line-height: 1.6em; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: center; line-height: 1.6em; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第五章 公益事业捐赠票据的核销、销毁和监督检查</span></span></strong></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第二十三条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 公益性单位应当向同级财政部门申请核销公益事业捐赠票据,并提交公益事业捐赠票据的使用情况说明,包括票据起止号码、使用份数、作废份数、收取金额等。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">受理申请的财政部门应当及时对申请单位提交的公益事业捐赠票据进行核销,出具核销情况说明。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">财政部门核销公益事业捐赠票据时,发现公益性单位存在未按规定使用公益事业捐赠票据的行为,应当责令该单位限期整改,整改期间暂停核发公益事业捐赠票据。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第二十四条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 公益性单位应当妥善保管已开具的公益事业捐赠纸质票据存根,票据存根保存期限一般为5年。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><span style="outline: 0px; font-size: 17px; letter-spacing: 0.578px;">保存期满需要销毁的公益事业捐赠纸质票据存根和未使用的需要作废并销毁的公益事业捐赠纸质票据,由公益性单位负责登记造册,报经同级财政部门核准后,由同级财政部门组织销毁。</span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第二十五条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 撤销、改组、合并的公益性单位,在办理《财政票据领用证》的变更或注销手续时,应对公益性单位已使用的公益事业捐赠纸质票据存根及尚未使用的公益事业捐赠票据登记造册,并交送同级财政部门统一核准、销毁。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第二十六条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 各级财政部门应当根据实际情况和管理需要,对公益事业捐赠票据的监(印)制、使用、管理等情况进行监督检查。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第二十七条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 公益性单位应当自觉接受财政部门的监督检查,如实反映情况,提供有关资料,不得隐瞒情况、弄虚作假或者拒绝、阻碍监督检查。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第二十八条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 单位和个人在公益事业捐赠票据监(印)制、领取、使用、管理等过程中存在各类违法违规行为的,依法追究相应责任。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第二十九条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 各级财政部门对公益事业捐赠票据使用管理情况进行监督检查时,不得滥用职权、徇私舞弊,不得向被查公益性单位收取任何费用。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; line-height: 1.6em; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-align: center; line-height: 1.6em; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第六章 附则</span></span></strong></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第三十条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 各省、自治区、直辖市财政部门可以根据本办法,结合本地区实际情况,制定具体实施办法,报财政部备案。</span></span></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><br></p><p style="outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; text-align: justify; text-indent: 0em;"><strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;">第三十一条</span></span></strong><span style="font-size: 17px; letter-spacing: 0.578px;"><span style="letter-spacing: 0.578px; outline: 0px;"></span><span style="letter-spacing: 0.578px; outline: 0px;"> 本办法自2024年2月1日起施行。《财政部关于印发〈公益事业捐赠票据使用管理暂行办法〉的通知》(财综〔2010〕112号)同时废止。</span></span></p><section style="font-family: 微软雅黑; font-size: 16px; letter-spacing: 1px;"><section data-id="122325" data-type="lspecial04" powered-by="xmyeditor.com" data-md5="a8f44" act="xmy"><section style="width:35px;margin: auto;line-height:2px;margin-bottom: -5px;" powered-by="xmyeditor.com" data-md5="a8f44"><span class="wxart_image" wx-style="display:inline-block;vertical-align:middle;width:100%;"></span></section><section style="display: flex;justify-content: center;align-items: center;" powered-by="xmyeditor.com" data-md5="a8f44"><section style="border-bottom: 2px solid #7dc7ff;width: 10px;height: 0;" powered-by="xmyeditor.com" data-md5="a8f44"><br></section><section style="padding-left: 3px;" powered-by="xmyeditor.com" data-md5="a8f44"><section style="color: #7dc7ff;letter-spacing: 3px;line-height: 26px;text-align:justify;font-size: 13px;font-weight: bold;" powered-by="xmyeditor.com" data-md5="a8f44"><p data-md5="a8f44">END</p></section></section><section style="border-bottom: 2px solid #7dc7ff;width: 10px;height: 0;" powered-by="xmyeditor.com" data-md5="a8f44"><br></section></section></section></section><section data-role="outer" style="outline: 0px; 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