非营利组织税式支出政策的国际借鉴  

International Reference of Tax Expenditure Policies concerning Non-profit Organizations

作　　者：许捷 

机构地区：[1]国都证券有限责任公司投资银行总部,四川成都610000

出　　处：《涉外税务》2008年第7期28-31,共4页International Taxation In China

摘　　要：近年来,我国非营利组织发展迅速,在消除贫困、发展教育、保护环境、抗灾救灾等方面发挥了日益重要的作用,已成为建设社会主义和谐社会不可或缺的一支重要力量。但是,我国非营利组织的税收制度却远远滞后于其发展。本文旨在通过分析和比较各国非营利组织税式支出政策,提出优化我国非营利组织税式支出政策的具体建议,以期促进我国慈善公益事业的发展。Along with a rapid development of non-profit organization （NPO）,it plays a more and more significant role in the fields of anti-poverty, education, environment protection, disaster preventing and fighting and etc, and has become an important force in building a harmonious socialist society. However. the construction of tax system concerning NPO still lags behind its development. By drawing upon tax expenditure policies concerning NPO abroad as reference, this paper puts forward some suggestions for improving such policies to encore＇age public welfare undertakings of our country.

关 键 词：非营利组织 税式支出 捐赠 

分 类 号：D632.5[政治法律—政治学] F812.42[政治法律—中外政治制度]