基金会对外资助到底算不算捐赠？
<div style="max-width:677px;overflow:hidden;"><section style="text-align: center;margin-left: 8px;margin-right: 8px;" nodeleaf=""></section><p style="line-height: 1.75em;margin: 8px 8px 16px;" data-pm-slice="0 0 []"><font face="方正小标宋简体"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">2026</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">年</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">5</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">月</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">7</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">日，财政部</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">财政票据监管中心</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">发布了<a class="normal_text_link" target="_blank" style="" href="https://mp.weixin.qq.com/s?__biz=MzA3ODcyNzAxMA==&mid=2649870211&idx=1&sn=aaf99c8ff40bb828bfcc103badb9dbd7&scene=21#wechat_redirect" textvalue="《财政票据常见业务问题答疑》" data-itemshowtype="0" linktype="text" data-linktype="2">《财政票据常见业务问题答疑》</a>，其中</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">第</span></font><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">29</span><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">引发</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">慈善</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">行业</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">广泛</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">关注。该问题为：<span textstyle="" style="color: rgb(136, 136, 136);">行政事业单位、社会团体接收基金会捐赠、资助，可否使用公益事业捐赠票据？财政部</span></span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(136, 136, 136);">财政票据监管中心</span></span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(136, 136, 136);">的答复是：根据《中华人民共和国公益事业捐赠法》第十七条规定，基金会每年用于资助公益事业的资金数额，不得低于国家规定的比例。基金会资助公益事业，属于基金会按规定从事的主要工作任务，不属于对外捐赠，不得使用公益事业捐赠票据。</span>该回答的本意是规范捐赠票据使用中同一笔捐赠重复开票、重复统计的乱象，但</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">“</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">基金会资助不属于对外捐赠</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">”</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">这一表述在公益行业引发了热议和不安。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">如果基金会资助公益性非营利组织的资金不属于对外捐赠，那么受资助方接受资助款时如何入账？资助款能否继续作为捐赠收入核算？受资助方取得免税资格的，资助收入又是否可以作为接受捐赠的收入享受企业所得税免税待遇？</span></font></p><h1 style="line-height: 1.75em;margin: 8px 8px 16px;text-align: center;"><font face="黑体"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br></span></font><font face="黑体"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">资助的性质在法律上就是捐赠</span></span></font></h1><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br></span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">不少公益同仁在看到财政部的答复后产生了一个误解，认为财政部否认了基金会对外资助的捐赠性质。但我们认为，<span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">从现行法律规定来看，资助的核心法律属性就是捐赠，资助与捐赠并不是两种本质上不同的法律行为。</span></span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">《中华人民共和国公益事业捐赠法》第二条规定，自然人、法人或者其他组织自愿无偿向依法成立的公益性社会团体和公益性非营利的事业单位捐赠财产，用于公益事业的，适用本法。这意味着，只要符合<span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">自愿、无偿、用于公益事业三个要素</span>，就构成法律意义上的捐赠。《中华人民共和国慈善法》第三十四条同样规定：本法所称慈善捐赠，是指自然人、法人和非法人组织基于<span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">慈善目的，自愿、无偿</span>赠与财产的活动。从这两部法律的定义来看，基金会将资金无偿拨付给其他公益性非营利组织用于公益事业，完全满足上述三要素，其法律本质就是捐赠。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">至于</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">“</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">资助</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">”</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">这个用语，在现行法律中并没有独立的定义。从《中华人民共和国公益事业捐赠法》《中华人民共和国慈善法》中使用</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">“</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">资助</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">”</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">的情景来看，二者只是适用的语境不同：</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">“</span></span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">捐赠</span></span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">”</span></span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">更多用于企业、个人等外部主体向慈善组织进行公益性的赠与，而</span></span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">“</span></span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">资助</span></span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">”</span></span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">通常指慈善组织将已募集的慈善财产对外拨付用于公益事业或受益人。</span>两者在自愿、无偿、用于公益事业这一核心特征上是一致的。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">业内对</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">“</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">资助</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">”</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">和</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">“</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">捐赠</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">”</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">进行区分的很多努力，但从现行法律体系来看，这种区分更多的是用语习惯上的差异，而非法律性质上的根本不同。基金会对外资助公益事业的资金拨付行为，仍然属于公益性的赠与</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">——</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">也就是捐赠。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;text-align: center;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br></span></font><font face="黑体"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">财政</span></span></font><font face="黑体"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">票据监管中心</span></span></font><font face="黑体"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">答疑说的是票据问题</span></span></font></p><h1 style="line-height: 1.75em;margin: 8px 8px 16px;text-align: center;"><font face="黑体"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">不是否认资助的捐赠法律性质</span></span></font></h1><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br></span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">正确理解财政部答疑的范围和目的，是避免误读的关键。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="楷体_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">第一，财政部答疑的法律依据是《公益事业捐赠法》第十七条</span></span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">。</span>该条规定：基金会每年用于资助公益事业的资金数额，不得低于国家规定的比例。财政部的逻辑是：基金会将募集到的捐款用于资助公益事业，是《公益事业捐赠法》要求其履行的法定职责，属于基金会按规定从事的主要工作任务。既然是本职工作，那么在向受资助方拨付资金时，就不应再要求受资助方开具捐赠票据</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">——</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">因为这笔钱本身就是基金会募集来、必须用于公益的善款。如果再开具一次捐赠票据，就会导致同一笔慈善资金在统计上被重复计算。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="楷体_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">第二，财政部答疑的语境是票据管理而非法律定性</span></span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">。</span>这次答疑是财政部针对财政票据常见业务问题发布的系列解答之一，其出发点是规范票据使用，防止捐赠票据被滥用、误用。财政部的核心结论是</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">＂</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">不得使用公益事业捐赠票据</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">＂</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">，而不是</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">＂</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">该行为不属于公益性的赠与</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">＂</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">。两者之间有本质区别。事实上，在问题</span></font><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">29</span><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">的第二段答疑中，财政部还特别指出：基金会使用自有资金（募集捐赠款以外的其他资金）对外捐赠的，接受捐赠的单位可以开具公益事业捐赠票据。这说明财政部并没有否定基金会可以对外开展捐赠，而是在区分不同资金来源的情形下，对票据开具做出技术性规定。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">所以，公益行业不必过度解读财政部答疑的法律效力。财政部的职权范围是票据管理，它并不具有对《慈善法》或《公益事业捐赠法》中</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">＂</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">捐赠</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">＂</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">的法律含义做出终局性解释的权力。它只是说</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">＂</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">这种情况不要用捐赠票据</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">＂</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">，并没有说</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">＂</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">资助不是捐赠</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">＂</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">。</span></font></p><h1 style="line-height: 1.75em;margin: 8px 8px 16px;text-align: center;"><font face="黑体"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br></span></font><font face="黑体"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">受资助方仍应作为捐赠收入入账核算</span></span></font></h1><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br></span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">既然资助本质上仍是捐赠，那么受资助的公益组织在接受基金会拨付的资助款时如何入账就清楚了：<span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">仍然应当作为捐赠收入进行会计核算。</span></span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">根据《民间非营利组织会计制度》的规定，民间非营利组织的收入类科目包括捐赠收入、会费收入、提供服务收入、政府补助收入等。其中，捐赠收入科目核算民间非营利组织接受其他单位或者个人捐赠所取得的收入。基金会拨付的资助款，本质上是基金会将其募集的慈善资金无偿提供给受资助方用于公益事业，对受资助方而言完全符合接受其他单位捐赠所取得的收入的确认条件。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">需要特别说明的是票据与入账的关系。<span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">财政部财政票据监管中心答疑说的是受资助方不得向基金会开具公益事业捐赠票据，但这并不影响受资助方自身的会计核算。受资助方入账的依据是资助协议、银行转账凭证、收款收据等原始凭证，而非捐赠票据。</span>受资助方将收到的资助款确认为捐赠收入，是基于该笔资金自愿、无偿、用于公益事业的经济实质，而不是基于是否开具了捐赠票据。票据管理规范与会计核算规则是两个不同层面的问题，不应混为一谈。我们建议受资助方在接受基金会资助时，签订书面资助协议，取得银行转账凭证，向资助方开具收款收据，以此作为入账的原始凭证，会计上正常确认捐赠收入。</span></font></p><h1 style="line-height: 1.75em;margin: 8px 8px 16px;text-align: center;"><font face="黑体"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br></span></font><font face="黑体"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">捐赠收入就是免税收入</span></span></font></h1><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br></span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">受资助方最为担忧的问题是：如果财政部的意思是资助不属于接受捐赠，那么受资助方取得免税资格的，这笔收入还能不能享受企业所得税免税待遇？但我们认为，会计上接受资助的款项仍属于捐赠收入，当然依法享有免税优惠。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">根据《中华人民共和国企业所得税法》第二十六条和《中华人民共和国企业所得税法实施条例》第八十五条，符合条件的非营利组织的收入为免税收入。《财政部</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">国家税务总局关于非营利组织企业所得税免税收入问题的通知》（财税〔</span></font><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">2009</span><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">〕</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">122</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">号）进一步明确，非营利组织的免税收入包括：<span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">（一）接受其他单位或者个人捐赠的收入；</span>（二）除《企业所得税法》第七条规定的财政拨款以外的其他政府补助收入，但不包括因政府购买服务取得的收入；（三）按照省级以上民政、财政部门规定收取的会费；（四）不征税收入和免税收入孳生的银行存款利息收入；（五）财政部、国家税务总局规定的其他收入。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">受资助方接受基金会资助取得的收入，就是属于上述第（一）项</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">“</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">接受其他单位或者个人捐赠的收入</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">”。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">其一，财政部财政票据监管中心业务答疑只限制了票据开具，并未否定资助收入的捐赠法律性质。如前所述，财政部的职权范围仅限于票据管理，它没有也不可能有权力在答疑中改变《慈善法》和《公益事业捐赠法》对捐赠的法律定义。因此，受资助方取得的资助收入，在法律性质上仍然属于接受其他单位捐赠的收入，仍然符合财税〔</span></font><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">2009</span><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">〕</span></font><font face="Times New Roman"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">122</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">号文关于免税收入的适用条件。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">其二，慈善财产具有公共属性，对其适用税收优惠是国际上的通行做法。根据《慈善法》第五十一条，慈善组织的财产应当全部用于慈善目的，不得在发起人、捐赠人以及慈善组织成员中分配。这意味着慈善财产本质上是一种公共目的的财产，从基金会流转到受资助方，只是慈善财产在同一公益链条中的正常流转。对这种财产流转征收企业所得税，既不符合企业所得税对所得征税的基本原理，也与国家鼓励慈善事业发展的立法精神相悖。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br></span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;text-align: center;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="color: rgb(0, 128, 255);font-weight: bold;">结语</span></span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br></span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">综上，慈善组织面对捐赠票据的答疑无须恐慌，</span></font><font face="仿宋_GB2312"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;">在实务中采取以下措施：第一，接受基金会资助时签订书面资助协议，明确资金用途和性质；第二，不向基金会开具公益事业捐赠票据，而以资助协议、银行转账凭证和收款收据作为入账原始凭证；第三，会计上仍将资助收入确认为捐赠收入，按是否设有限定进行明细核算。</span></font></p><p style="line-height: 1.75em;margin: 8px 8px 16px;"><span leaf=""><span textstyle="" style="font-size: 15px;color: rgb(136, 136, 136);">作者：王延斌，北京市致诚律师事务所律师</span></span></p><p style="line-height: 1.75em;margin: 8px 8px 16px;text-align: center;"><br></p><section style="text-align: center;margin-left: 8px;margin-right: 8px;" nodeleaf="">来源：致诚社会组织</section><section style="text-align: center;margin-left: 8px;margin-right: 8px;" nodeleaf=""><br></section><p style="display: none;"><mp-style-type data-value="3"></mp-style-type></p></div> 这个官方答疑确实理清了不少人的误区！一方面明确了基金会对外资助不算对外捐赠，不用开公益捐赠票据，能避免重复开票统计的问题；要是有实操细节疑问，建议咨询当地财政或民政的专业人员更稳妥。
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