问:对事业单位、社会团体、民办非企业单位征收企业所得税的依据是什么? 答:根据《企业所得税暂行条例》及其《实施细则》和有关税收规定,事业单位、社会团体和民办非企业单位取得的生产、经营所得和其他所得,属企业所得税应税收人的,应当缴纳企业所得税。 Q: What is the basis for levying corporate income tax on public institutions, social organizations and private non-enterprise units? A: According to the Provisional Regulations on Enterprise Income Tax and its Implementing Rules and relevant tax regulations, public institutions, social organizations and private non- The production, business income and other incomes obtained by a unit shall be subject to the enterprise income tax if it is a taxable income.