非营利组织税法主体地位探析  

An Analysis of the Non-Profit Organizations as the Main Bodies in Tax Laws

作　　者：荣建华[1] 

机构地区：[1]天津财经大学法学院,天津300222

出　　处：《烟台大学学报（哲学社会科学版）》2010年第1期22-27,共6页Journal of Yantai University(Philosophy and Social Science Edition)

基　　金：天津市哲学社会科学研究规划项目"非营利组织税法规制研究"(TJF07-014)

摘　　要：非营利组织免税主体地位的确立,既是非营利组织特殊公益属性的必然要求,也是公平正义和效率正义法治理念协调统一的必然结果。决定非营利组织免税主体地位的核心要素主要表现为公益性和政策性。防范非营利组织利用其免税地位避税,是完善非营利组织税法主体地位的关键所在。To establish and determine the non-profit organizations as main tax-free bodies is not only the inevitable requirement of the special commonweal of non-profit organizations,but also the outcome of harmonious integration,the justice of fairness and efficiency as constitutionality logos. The essential factors of determining the non-profit organizations as main tax-free bodies are their commonweal and policies. To prevent the non-profit organizations escaping the tax under their tax-free prerogative is the key to improving the status of the non-profit organizations as main bodies in current tax laws. This essay is to analyze and explore the basis and decisive factors of determination of the non-profit organizations as main bodies,and then put forward some suggestions in order to improve the status of the non-profit organizations as main bodies.

关 键 词：非营利组织 税法 主体地位 

分 类 号：D922.22[政治法律—经济法学]