[{"data":1,"prerenderedAt":17},["ShallowReactive",2],{"public-content:report:43665":3},{"Status":4,"ID":5,"Title":6,"IsHighlight":7,"IsTop":7,"Customlinks":8,"Alias":8,"TitleImagePath":8,"TitleImageWidth":9,"TitleImageHeight":9,"Summary":8,"Description":10,"CategoryName":8,"CategoryID":11,"CategoryNo":12,"IsHot":7,"EffectTime":8,"ExpireTime":8,"MetaDesc":8,"Author":13,"Source":13,"SourceOrgName":8,"AttachmentPath":8,"AttachmentList":8,"Hits":14,"IsPreview":7,"OrgName":8,"Tags":8,"CustomLink":8,"ShareCount":9,"ThumbsUpCount":9,"Creator":8,"Modifier":8,"CreateTime":15,"Up":9,"Dowm":9,"CmsCategory":8,"IsCollectioned":7,"Related":8,"ChildCategory":8,"CmsCategoryViewModel":8,"PublishTime":16},7,43665,"深圳市关爱行动公益基金会捐赠票据管理办法",false,null,0,"\u003Cp class=\"MsoNormal\" align=\"center\" style=\"margin-top:7.8500pt;margin-bottom:7.8500pt;mso-para-margin-top:0.5000gd;\r\nmso-para-margin-bottom:0.5000gd;text-autospace:ideograph-numeric;mso-pagination:none;\r\ntext-align:center;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第一章\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">总则\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\"> \u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">     \u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第一条\u003C\u002Ffont> \u003Cfont face=\"仿宋_GB2312\">为规范深圳市关爱行动公益基金会（以下简称\u003C\u002Ffont>\u003Cfont face=\"仿宋_GB2312\">“基金会”）公益事业捐赠票据使用行为\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">，\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">加强公益事业捐赠收入财务监督管理\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">，\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">促进深圳关爱行动公益事业的发展，根据\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">财政部\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">《\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 16pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">公益事业捐赠票据使用管理办\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); letter-spacing: 0pt; font-size: 16pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">法\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">》\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">以及\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">国家法律法规的有关规定\u003C\u002Ffont>\u003Cfont face=\"仿宋_GB2312\">,结合基金会的实际情况，制定本办法。\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第二条\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">本办法所称的公益事业捐赠票据（以下简称捐赠票据），是指公益性社会团体按照自愿、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。\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第三条\u003C\u002Ffont> \u003Cfont face=\"仿宋_GB2312\">公益事业捐赠票据是会计核算的原始凭证，是财政、税务、审计、监察等部门进行监督检查的依据，是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。\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; font-size: 16pt;\">包括电子和纸质两种形式，\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">电子票据和纸质票据具有同等法律效力。\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" align=\"center\" style=\"margin-top:7.8500pt;margin-bottom:7.8500pt;mso-para-margin-top:0.5000gd;\r\nmso-para-margin-bottom:0.5000gd;text-autospace:ideograph-numeric;mso-pagination:none;\r\ntext-align:center;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第二章\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">捐赠票据的内容和适用范围\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\"> \u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">   \u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第四条\u003C\u002Ffont> \u003Cfont face=\"仿宋_GB2312\">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、统一社会信用代码、交款人、校验码、开票日期、二维码、项目编码、项目名称、单位、数量、标准、金额（元）、金额合计（大写）\u003C\u002Ffont>\u003Cfont face=\"仿宋_GB2312\">\u002F（小写）、备注、其他信息、收款单位（章）、复核人、收款人等。\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51); font-family: 仿宋_GB2312; font-size: 16pt;\">捐赠票据名称为：广东省公益事业捐赠统一票据（电子）。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cfont face=\"仿宋_GB2312\" style=\"color: rgb(51, 51, 51); font-family: 仿宋_GB2312; font-size: 16pt; text-indent: 32pt;\">    第五条\u003C\u002Ffont>\u003Cspan style=\"color: rgb(51, 51, 51); font-family: 仿宋_GB2312; font-size: 16pt; text-indent: 32pt;\">  \u003C\u002Fspan>\u003Cfont face=\"仿宋_GB2312\" style=\"color: rgb(51, 51, 51); font-family: 仿宋_GB2312; font-size: 16pt; text-indent: 32pt;\">基金会按照自愿和无偿原则依法接受捐赠的，应当开具捐赠票据。\u003C\u002Ffont>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cfont face=\"仿宋_GB2312\" style=\"color: rgb(51, 51, 51); font-family: 仿宋_GB2312; font-size: 16pt; text-indent: 32pt;\">    第六条\u003C\u002Ffont>\u003Cspan style=\"color: rgb(51, 51, 51); font-family: 仿宋_GB2312; font-size: 16pt; text-indent: 32pt;\">  \u003C\u002Fspan>\u003Cfont face=\"仿宋_GB2312\" style=\"color: rgb(51, 51, 51); font-family: 仿宋_GB2312; font-size: 16pt; text-indent: 32pt;\">基金会收到捐赠后，应遵循以下规定：\u003C\u002Ffont>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">（一）接受现金捐赠，收取的现金应及时开具捐赠票据。\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">（二）接受非现金损赠，应当在实际收到并确认公允价值后开具捐赠票据。\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">（\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">三）\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">捐赠人匿名或者放弃捐赠票据的，应当做好相关记录。\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">  第七条\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">下列行为，不得作为捐赠收入，且不得开具捐赠票据：\u003C\u002Ffont> \u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">（一）集资、摊派、筹资、赞助等行为；\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">（二）以捐赠名义接受财物并与出资人利益相关的；\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">（三）以捐赠名义从事营利活动的；\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">（四）收取除捐赠以外的收入，应使用其他相应财政票据的；\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">（五）按照税收制度规定应使用税务发票的；\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">（六）受赠财产未经基金会验收确认，由捐赠人直接转移给受助人或其他第三方的；\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">（七）接受的捐赠不具有公益性的；\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">（八）基金会形成的交换交易收入；\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;line-height:24.0000pt;\r\nmso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">（九）财政部门认定的其他行为。\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" align=\"center\" style=\"margin-top:7.8500pt;margin-bottom:7.8500pt;mso-para-margin-top:0.5000gd;\r\nmso-para-margin-bottom:0.5000gd;text-autospace:ideograph-numeric;mso-pagination:none;\r\ntext-align:center;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第三章\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">捐赠票据的领购\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第八条\u003C\u002Ffont>  \u003C\u002Fspan>\u003Cspan style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">公\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; font-size: 16pt;\">益事业捐赠票据由基金会财务部门根据实际情况向深圳市财政局申领。\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" align=\"center\" style=\"margin-top:7.8500pt;margin-bottom:7.8500pt;mso-para-margin-top:0.5000gd;\r\nmso-para-margin-bottom:0.5000gd;text-autospace:ideograph-numeric;mso-pagination:none;\r\ntext-align:center;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第四章\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">捐赠票据的使用与保管\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第九条\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">基金会应当严格按照本办法规定和财政部门的要求开具捐赠票据。\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第十条\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">基金会接受货币（包括外币）捐赠时，应\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">按\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">实际收到的金额填开捐赠票据。\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第十一条\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">基金会接受非货币性捐赠时，应按其公允价值填开捐赠票据。\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第十二条\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">如因业务需要需提前开具发票的，需经手人填写《深圳市关爱行动公益基金会借出票据申请表》，出具与发票内容一致的捐款协议书，并由基金会财务总监根据协议内容签字认可，然后凭借以上手续到财务开具捐赠发票。\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第十三条\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">基金会不得转让、出借、代开、买卖、销毁、涂改捐赠票据，不得将捐赠票据与其他财政票据、税务发票互相串用。\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第十四条\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">基金会财务部门设置管理台账，由专人负责捐赠票据的领购、使用登记与保管，并按规定向财政部门报送捐赠票据的领购、使用、作废、结存以及接受捐赠和捐赠收入使用情况。\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第十五条\u003C\u002Ffont> \u003Cfont face=\"仿宋_GB2312\">基金会应当妥善保管己开具的捐赠票据，票据电子版保存期限为\u003C\u002Ffont>\u003Cfont face=\"仿宋_GB2312\">5年。\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第十六条\u003C\u002Ffont>  \u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">在\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">基金会撤销、改组、合并\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">时，或\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">在办理《财政票据领购证》的变更或注销手续时\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">，\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">应对基金会己使用的捐赠票据存根及尚未使用的捐赠票据登记造册，并交送财政部门统一核销、过户或销毁。\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" align=\"center\" style=\"margin-top:7.8500pt;margin-bottom:7.8500pt;mso-para-margin-top:0.5000gd;\r\nmso-para-margin-bottom:0.5000gd;text-autospace:ideograph-numeric;mso-pagination:none;\r\ntext-align:center;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第五章\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">监督检查\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;line-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第十七条\u003C\u002Ffont> \u003Cfont face=\"仿宋_GB2312\">基金会应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。\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51); font-family: 仿宋_GB2312; font-size: 16pt;\"> \u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" align=\"center\" style=\"text-autospace:ideograph-numeric;mso-pagination:none;text-align:center;\r\nline-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第六章\u003C\u002Ffont>  \u003Cfont face=\"仿宋_GB2312\">附则\u003C\u002Ffont>\u003C\u002Fspan>\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp class=\"MsoNormal\" align=\"justify\" style=\"text-indent:32.0000pt;mso-char-indent-count:2.0000;text-autospace:ideograph-numeric;\r\nmso-pagination:none;text-align:justify;text-justify:inter-ideograph;\r\nline-height:24.0000pt;mso-line-height-rule:exactly;\">\u003Cspan class=\"15\" style=\"font-family: 仿宋_GB2312; color: rgb(51, 51, 51); font-size: 16pt;\">\u003Cfont face=\"仿宋_GB2312\">第十八条\u003C\u002Ffont>  \u003C\u002Fspan>\u003Cspan style=\"mso-spacerun:'yes';font-family:仿宋_GB2312;font-size:16.0000pt;\r\nmso-font-kerning:1.0000pt;\">本制度由深圳市关爱行动公益基金会负责解释。\u003C\u002Fspan>\u003Cspan style=\"mso-spacerun:'yes';font-family:仿宋_GB2312;color:rgb(52,52,52);\r\nfont-size:16.0000pt;mso-font-kerning:0.0000pt;\">本\u003C\u002Fspan>\u003Cspan style=\"mso-spacerun:'yes';font-family:仿宋_GB2312;color:rgb(52,52,52);\r\nfont-size:16.0000pt;mso-font-kerning:0.0000pt;\">制度\u003C\u002Fspan>\u003Cspan style=\"mso-spacerun:'yes';font-family:仿宋_GB2312;color:rgb(52,52,52);\r\nfont-size:16.0000pt;mso-font-kerning:0.0000pt;\">经\u003C\u002Fspan>\u003Cspan style=\"font-family: 仿宋_GB2312; font-size: 16pt;\">2024 年6月19日第二届第三十三次基金会理事会审议\u003C\u002Fspan>\u003Cspan style=\"mso-spacerun:'yes';font-family:仿宋_GB2312;font-size:16.0000pt;\r\nmso-font-kerning:1.0000pt;\">通过后生效。\u003C\u002Fspan>\u003Cspan style=\"mso-spacerun:'yes';font-family:仿宋_GB2312;font-size:16.0000pt;\r\nmso-font-kerning:1.0000pt;\">\u003Co:p>\u003C\u002Fo:p>\u003C\u002Fspan>\u003C\u002Fp>",9934,"RulesAndRegulations","深圳市关爱行动公益基金会",16609,"2024-06-20 14:44:31","2024-06",1791778051350]