非营利组织营利行为及其税收政策定位  

Commercial Behavior of NPO and Taxation Policy in China

作　　者：徐旭川[1] 

机构地区：[1]江西财经大学公共管理学院,南昌330013

出　　处：《中央财经大学学报》2005年第10期11-15,共5页Journal of Central University of Finance & Economics

摘　　要：营利行为日渐成为非营利组织获取收入的重要方式。但对于非营利组织来说,营利行为是一把双刃剑:营利行为太弱,非营利组织的运转资金不足,可能有生存危险;而营利行为太强,容易偏离非营利目标,可能改变非营利组织性质。因此,从规范非营利组织的营利行为角度出发,调整和完善税收政策,增强税收的激励和约束作用,将有利于促进非营利组织的健康发展。Increasingly commercial behavior is becoming a important way for non - profit organization getting income. As for NPO, commercial behavior is a two - edge sword. For one thing, if commercial income is lack, the organization may not be well in operation. The other thing, commercial income is excessive, it will change into profit organization. So the taxation policy aiming at leading commercial behavior of NPO will buildup incentive and restriction in favor of development of NPO.

关 键 词：非营利组织 营利行为 税收政策 

分 类 号：F810.422[经济管理—财政学]