财税[2009]124号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:为贯彻落实《中华人民共和国企业所得税法》和《中华人民共和国个人所得税法》,现对企业和个人通过依照《社会团体登记管理条例》规定不需进行社团登记的人民团体以及经国 Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, the State Administration of Taxation, the local taxation bureau and the Xinjiang Production and Construction Corps Finance Bureau: In order to implement the “Enterprise Income Tax Law of the People’s Republic of China” and the “China People’s Republic of China’s Individual Income Tax Law ”, now enterprises and individuals in accordance with the“ Regulations of the registration and management of social organizations, ”does not require the registration of community organizations and the country