慈善组织VS公益组织：两者区别到底在哪里？
<div class="wx_rich_media_content" id="jsWxContainer"><p data-pm-slice="0 0 []" style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">“</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">你们</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">机构到底是慈善组织还是公益组织？</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">”——这是许多</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">捐赠人</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">的困惑。</span></span></font></p><p data-pm-slice="0 0 []" style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">在社交</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">或媒体宣传中</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">，这两个词常常被混用。</span></span></font></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">但在法律和实践中，一字之差，天壤之别。</span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;">今天，就让我们拨开迷雾，看清这两个概念的真实面貌。</span></span><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;font-weight: bold;"><br>一、法律定义：专业选手与全民参与</span></span><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;">要理清这两个概念，必须回到法律源头。在我国，《慈善法》和《公益事业捐赠法》共同构建了慈善公益领域的法律框架，但二者对组织的认定有着本质区别。</span></span><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;color: rgb(231, 160, 3);">慈善组织是</span></span><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;color: rgb(231, 160, 3);">“持证上岗的专业选手”。</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">根据《慈善法》第八条，</span><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">慈善组织是</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">“依法成立、符合本法规定，以面向社会开展慈善活动为宗旨的非营利性组织”。</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">它们必须经过民政部门的</span></span></font><b><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em; font-weight: normal;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">登记</span></span></font></b><b><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em; font-weight: normal;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">认定</span></span></font></b><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">，获得标明慈善组织属性的登记证书，</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">拿到</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">“资格认证”。</span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;font-weight: bold;">认定条件十分严格：</span><span textstyle="" style="font-size: 15px;">不仅要以慈善为宗旨，上一年度慈善活动支出和管理费用需符合国家标准，收益和结余必须全部用于慈善目的，财产不得分配，剩余财产需转给同类组织，还要有健全的财务制度</span></span><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">、</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">项目管理制度等</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">。</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">如</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">有行政处罚记录或列入异常名录的组织，将</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">会被</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">直接被拒之门外。</span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;color: rgb(231, 160, 3);">公益组织则是</span></span><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;color: rgb(231, 160, 3);">“全民参与的爱心阵营”。</span><span textstyle="" style="font-size: 15px;">它并非严格的法律概念，而是对依法成立的公益性社会团体和公益性非营利</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">组织</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">的统称。范围更广泛</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">——包括基金会、</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">社会团体、社会服务机构</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">，以及教育、科研、医疗、文化、体育、福利等机构。</span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;color: rgb(231, 160, 3);font-weight: bold;">简单说：所有慈善组织都是公益组织，但公益组织不一定是慈善组织。</span></span><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;font-weight: bold;"><br>二、组织形式：精准聚焦与百花齐放</span></span><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">慈善组织的组织形式如同</span></span><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">“</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">标准化容器</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">”</span><span textstyle="" style="font-size: 15px;">，法律规定了三种明确形态：</span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;font-weight: bold;">1.基金会：</span></span><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">利用自然人、法人或其他组织捐赠的财产，以从事公益事业为目的依法设立的非营利性法人</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">。</span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;font-weight: bold;">2.社会团体：</span></span><font face="Calibri"><span aria-hidden="true" data-pm-slice="0 0 []"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">由公民自愿组成，为实现会员共同意愿，按照其章程开展活动的非营利</span></span></span></font><font face="Calibri"><span aria-hidden="true" data-pm-slice="0 0 []"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">性社会组织。</span></span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;font-weight: bold;">3.社会服务机构：</span><span textstyle="" style="font-size: 15px;">由企业、事业单位、社会团体和其他社会力量以及公民个人利用非国有资产举办的，从事非营利性社会服务活动的社会组织（原民办非企业单位）。</span></span><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px; text-decoration-line: underline;"><br>公益组织则是</span></span><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">“</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">百花园</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">”</span></span><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">，目前缺乏明确的法律定义，却是社会中对从事慈善活动的组织的一种普遍称呼。一般除上述三类外，还包括：其他从事公益活动的组织，比如未注册的志愿者团队等</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Aral, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">。</span></span><span style="outline: 0px;font-family: PingFangSC-light;font-size: 15px;" data-pm-slice="0 0 []"><span leaf=""><br></span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;">例如，一家民办自闭症儿童康复中心，如果未申请慈善认定，就是公益组织；若通过民政部门认定，则</span></span><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">成</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">为慈善组织。</span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;font-weight: bold;"><br>三、</span></span><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;font-weight: bold;">税收政策：</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;font-weight: bold;">大不同</span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px; text-decoration-line: underline;">税收待遇是两者最显著的差异点，也是捐赠人最应关注的方面。</span></span><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;">向慈善组织捐赠，</span></span><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">能获得可抵税的捐赠票据</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">：</span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;font-weight: bold;">个人捐赠者：</span><span textstyle="" style="font-size: 15px;">捐赠额未超过应纳税所得额</span></span><font face="Calibri"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">30%</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">的部分，可税前扣除</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">，</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">超限额部分不可结转后续年度</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">。</span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;font-weight: bold;">企业捐赠者：</span><span textstyle="" style="font-size: 15px;">捐赠额在年度利润总额</span></span><font face="Calibri"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">12%</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">以内的部分，</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">当年度即可</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">准予免税</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">，</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">超限额部分可结转至以后</span></span></font><font face="Calibri"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">3</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">年内扣除。</span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;color: rgb(231, 160, 3);">而向公益组织捐赠，只有部分具有公益性捐赠税前扣除资格的组织才能提供类似</span></span><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;color: rgb(231, 160, 3);">税收</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;color: rgb(231, 160, 3);">优惠。教育、科研等</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;color: rgb(231, 160, 3);">非营利性</span></span></font><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;color: rgb(231, 160, 3);">机构虽可接受捐赠，但不一定能开具抵税票据。</span></span></font><span style="font-family: 宋体;font-size: 10.5pt;"></span></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><span leaf=""><span textstyle="" style="font-size: 15px;">慈善组织与公益组织，如同两条并行</span></span><font face="宋体"><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;" data-pm-slice="1 1 [" para",{"tagname":"p","attributes":{"class":"msonormal","style":null},"namespaceuri":"http:="" <a="" href="http://www.w3.org" target="_blank"><span textstyle="" style="font-size: 15px;">交融</span></span></font><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">的河流，共同汇入社会福祉的海洋。</span></span></font></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">真正的价值在于我们是否用专业和诚信，</span></span></font></p><p style="line-height: 1.75em;margin-left: 8px;margin-right: 8px;"><font face="宋体"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.034em;"><span textstyle="" style="font-size: 15px;">将每一份善意转化为世界带来美好改变的力量。<br><br>来源：小象爱分享</span></span></font></p><p style="display: none;"><mp-style-type data-value="3"></mp-style-type></p></div><p></p>
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