接民政部来函，要求对社会福利有奖募捐取得收入继续给予免税照顾。新税制实施后．对社会福利有奖募捐发行收入的税收问题，明确如下：一、营业税根据新的营业税条例的规定，对社会福利有奖募捐的发行收入不征营业税，对代销单位取得的手续费收入应按规定征收营业税。二、所得 In addition, the Ministry of Civil Affairs sent a letter requesting that donations from social welfare donations continue to be tax-deductible. After the implementation of the new tax system. The issue of tax on the issue of income from donations for social welfare prizes is as follows: I. Business tax According to the new Business Tax Regulations, business income tax is not levied on the income from the donation of social welfare prizes. The fee income received by the consignment unit should be provided as required Sales tax. Second, the income