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民政部、财政部关于调整社会团体会费政策等有关问题的通知

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民政部、财政部关于调整社会团体会费政策等有关问题的通知

来源: 民政部门户网站 时间: 2007-08-01 17:11

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各省、自治区、直辖市民政厅(局)、财政厅(局),计划单列市民政局、财政局,新疆生产建设兵团民政局、财务局:

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m5Mt_|o1?;Pp0为贯彻落实国务院关于行政审批制度改革工作实施意见的有关精神,促进社会团体健康发展,经研究,现将调整社会团体会费政策等有关事项通知如下: 陕西武术网 J%P(],Oz's

3M5~J'YA0一、经社会团体登记管理机关批准成立的社会团体,可以向个人会员和单位会员收取会费。国务院和省、自治区、直辖市民政、财政部门不再核定统一的社会团体会费标准,社会团体可依据章程规定的业务范围、工作成本等因素,合理制定会费标准。

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二、社会团体会费标准的制定或修改须经会员大会 (或会员代表大会)讨论,其决议须经到会会员(或会员代表)半数以上表决通过方能生效。 社会团体通过的会费标准决议,应在30日内分别报送业务主管单位、社会团体登记管理机关和财政部门备案。

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三、社会团体应遵守国家有关法律法规和章程,并按照国家统一的会计制度的规定进行会计核算。

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l&n e}[0~l8@0 四、社会团体会费应当主要用于为会员提供服务以及按照该社会团体宗旨开展的各项业务活动等支出。 社会团体会费不属于政府收入,可以不纳入国家收支两条线管理范围。 陕西武术网9u']4A.?"^;}

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五、社会团体收取会费,应按照规定使用财政部和省、自治区、直辖市财政部门印(监)制的社会团体会费收据。其中,全国性社会团体收取会费使用财政部印(监)制的社会团体会费收据,地方性社会团体收取会费使用省、自治区、直辖市财政部门印(监)制的社会团体会费收据。社会团体会费统一收据式样(见附件)由财政部会同民政部统一制定,由财政部和各省、自治区、直辖市财政部门印(监)制。为做好新旧社会团体会费收据的衔接工作,新的社会团体会费收据从2004年7月1日开始启用。 社会团体领取会费收据时,只缴纳会费收据工本费。

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六、社会团体应定期向会员公布会费收支情况,接受会员大会 (或会员代表大会)的审查,并在社会团体年检时向社会团体登记管理机关报告会费收支情况。 陕西武术网(M.rd|~a

X~'m0u)u]b0q0七、社会团体会费标准的制定、修改,以及会费收取、使用和管理不符合木通知规定的,社会团体登记管理机关可依据《社会团体登记管理条例》约有关规定,给予相应处罚。 社会团体登记管理机关和财政部门应对社会团体会费的收支情况进行监督检查,发现问题,及时处理。

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八、社会团体收取会费不符合本通知第二条和第五条规定的。社会团体会员有权利拒绝缴纳,并可向有关部门举报。 陕西武术网$J:[V cv]*vM!g~

/^^ZTP3fF{t_0九、本通知所规定的原则和具体办法自2003年8月1日起试行,试行期两年。《民政部、财政部关于社会团体收取会费的通知》(民社发【1992】27号)同时废止。

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TAG: 民政部 社会团体 通知 会费 财政部
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