基金会的税法规制初探  

Tentative Study on Tax Law Regulation on Foundation

作　　者：汪鑫[1] 郑莹[1] 

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《武汉大学学报（哲学社会科学版）》2004年第4期541-545,共5页Wuhan University Journal：Philosophy & Social Science

摘　　要：基金会属于非政府、非营利性的社会团体,其特性决定了其生存与发展与税法规制息息相关。因此,税法对于基金会给予了包括所得税、商品税等各方面的税收优惠。但我国对于基金会的税收支持还显欠缺,有待于进一步加强与完善。Foundation is non-government, non-profit caste, which determines the tax law is very important to its survival and development.This article try to make it clear that the tax rules of foundations should be different from that of enterprises on the basis of the character of foundations, and tax advantage should be given to the foundation. Besides, this article also discusses and comment on some tax rules of foundations.

关 键 词：基金会 税法 经济收入 商品税 

分 类 号：D922.22[政治法律—经济法学]