论以公信力为标准的公益性非营利组织税法体系  

Constructing Tax System of PBOs Based on Credibility

作　　者：刘桦[1] 

机构地区：[1]河南工业大学法学院,河南郑州450052

出　　处：《郑州航空工业管理学院学报（社会科学版）》2011年第2期16-19,共4页Journal of Zhengzhou University of Aeronautics(Social Science Edition)

基　　金：河南省政府2010年度决策研究招标课题"慈善事业立法研究--以河南省慈善事业发展为视角"(B164)阶段性成果

摘　　要：我国的慈善事业正值成长壮大时期,而相应的公益性非营利组织税法体系尚未建立。对域外慈善税收立法经验进行比较研究发现,我国存在税收优惠政策不公平、免税资格和免税范围认定困难等问题,已经影响到慈善事业和民间慈善组织的可持续发展。文章指出,应当摒弃我国目前以慈善组织与政府的关系为税收优惠的标准,构建以公信力为标准的公益性非营利组织税法体系,进一步区别非营利组织和公益组织,明确公益组织的免税资格和免税范围,以促进我国慈善事业的进一步发展。Chinese philanthropy comes as growing period, and the corresponding PBOs existing tax system has not been set up, the questions such as preferential taxation policy unfair, charity duty - free qualification and tax - free scope identification difficulty, to have affected the charity and non -governmental charity＇s sustainable development. We should construct the PBOs＇ tax system based on the credibility on the condition that further distinguish the NPOs and the PBOs, clear duty - free qualification and tax - free scope to promote the further development of the China charity.

关 键 词：公益性非营利组织 公信力 免税资格 免税范围 税法体系 

分 类 号：D922.182.1[政治法律—宪法学与行政法学]