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The representative offices of overseas non-governmental organizations shall handle tax registration, tax declaration and other matters according to law.
The representative offices of overseas non-governmental organizations shall handle the organization code and tax registration according to law with the registration certificate, engrave the seal, open a bank account in a domestic bank, and report the organization code, a copy of the tax registration certificate, the seal pattern and the bank account number to the registration management authority for the record.

Overseas NGOs refer to non-profit and non-governmental social organizations such as foundations, social organizations and think tanks established overseas according to law. "Overseas" here includes foreign countries, Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan Province Province. Social organizations mainly refer to non-profit organizations such as associations, societies and chambers of commerce established overseas according to law, while think tanks mainly refer to non-profit and non-governmental research centers and consulting centers established overseas according to law.

Non-governmental organizations do not belong to government departments and are not established by the state. Generally speaking, NGOs have two main characteristics:

(1) "non-governmental". It mainly means that the organization has folk characteristics, the funds and personnel come from the people, and the decision-making mechanism does not depend on government departments. Folk is the main difference between NGOs and government departments.

(2) "non-profit". It mainly means that the activities of the organization are not for profit, and the income and profits obtained according to law must be used for public welfare undertakings and shall not be distributed among promoters and members. Non-profit is the main difference between non-governmental organizations and profit-making enterprises.

In what fields can overseas NGOs carry out their activities?

The Management Law stipulates that overseas NGOs can carry out activities conducive to the development of public welfare undertakings in the fields of economy, education, science and technology, culture, health, sports, environmental protection, poverty alleviation and disaster relief.

Overseas non-governmental organizations shall register and set up representative offices in China according to law; If an unregistered representative office needs to carry out temporary activities in China, it shall be filed according to law.

Overseas non-governmental organizations that have not registered their representative offices for the record and carried out temporary activities shall not carry out activities in China or in disguised form, and shall not entrust, fund or entrust or fund any unit or individual in China to carry out activities in China.

According to the Administration Law, the public security organs of the people's governments at or above the provincial level are the registration and administration organs for overseas NGOs to carry out activities in China. To carry out activities in Shandong, the Shandong Provincial Public Security Department is responsible for registration and filing.

legal ground

Management Law of Domestic Activities of Non-governmental Organizations Outside People's Republic of China (PRC)

Article 9 Overseas NGOs shall register in China and set up representative offices. If an unregistered representative office needs to carry out temporary activities in China, it shall be filed according to law.

Overseas non-governmental organizations that have not registered their representative offices and carried out temporary activities for the record shall not carry out activities in China or in disguised form, and shall not entrust, fund or entrust or fund any unit or individual in China to carry out activities in China.

Article 10 If an overseas NGO meets the following conditions, it may apply for registration and establishment of a representative office in China according to its business scope, activity area and activity needs:

(1) It is established overseas according to law;

(2) Being able to bear civil liability independently;

(3) The purpose and business scope stipulated in the articles of association are conducive to the development of public welfare undertakings;

(four) to go abroad for more than two years and engage in substantive activities;

(5) Other conditions stipulated by laws and administrative regulations.

Article 11 An overseas non-governmental organization applying for registration and establishment of a representative office shall obtain the consent of the competent business unit.

The list of competent business units shall be published by the public security department of the State Council and the public security organ of the provincial people's government jointly with relevant departments.

Article 12 An overseas non-governmental organization shall, within 30 days from the date of approval by the competent business unit, apply to the registration authority for registration of the establishment of a representative office. To apply for registration of a representative office, the following documents and materials shall be submitted to the registration authority:

(1) an application;

(2) Certification documents and materials that meet the requirements of Article 10 of this Law;

(3) The identity certificate and resume of the chief representative of the representative office to be established, and the certification materials or statements with no criminal record;

(4) Proof of domicile of the representative office to be established;

(five) proof of the source of funds;

(six) the consent document of the competent business unit;

(seven) other documents and materials as prescribed by laws and administrative regulations.

The registration administration organ shall examine the application of overseas non-governmental organizations to set up representative offices, and may organize experts to make assessments when necessary.

The registration authority shall, within 60 days from the date of accepting the application, make a decision on whether to approve or disapprove the registration.

Article 13 The registration authority shall issue a registration certificate to the representative offices of overseas non-governmental organizations that have been approved for registration, and make an announcement to the public. Registration items include:

(1) name;

(2) domicile;

(3) Business scope;

(4) activity area;

(5) Chief representative;

(6) the competent business unit.

The representative offices of overseas non-governmental organizations shall handle tax registration according to law with their registration certificates, carve seals, open bank accounts in banks in China, and report the copies of tax registration certificates, seal patterns and bank accounts to the registration administration authorities for the record.

Article 14 If a representative office of an overseas non-governmental organization needs to change its registered items, it shall apply to the registration authority for registration of change within 30 days from the date when the competent business unit agrees.