我国非营利组织税收优惠制度的最新发展及存在的问题  

The Newly Development of NPO in China about Tax Allowance and Existing Problem Analysis

作　　者：李玉娟 

机构地区：[1]贵州省教育厅马克思主义经济学发展与应用研究中心,贵州贵阳550025

出　　处：《西南政法大学学报》2011年第2期10-16,共7页Journal of Southwest University of Political Science and Law

基　　金：2010年贵州省教育厅高等学校人文社会科学研究基地项目"完善我国税收优惠制度研究--基于非营利组织视角的分析"(10JD20)

摘　　要：2008年以来,一系列法律法规的出台极大地完善了中国非营利组织的税收优惠制度。这些突破性的进展包括符合条件的非营利组织的收入免交企业所得税,对向非营利组织捐赠的企业和个人实行税收优惠,明确了申请公益性捐赠税前扣除资格的条件和程序。但税收优惠仅涉及所得税,其他税种尚未完善,实行税收优惠制度的主体未考虑大量的草根非营利组织,法律法规执行效率较低,以及对营利性收入征税的困惑。解决上述问题首先应转变观念,充分认识非营利组织的重要性,其次应通过信息公开加强监管,最后还要加强非营利组织自身的建设。A series of laws and regulations has improved the tax allowance system about NPO of China greatly since 2008. A breakthrough has been made from the following aspects： the income of eligible NPO is exempt from the corporate income tax, tax allowance is implemented to enterprise and individual which donated to NPO, and condition and procedure which applying the deducting qualification of public beneficial donation before-tax are defined specifically. On this basis, in term of practice, the present study makes a concrete analysis about problems and predicaments of NPO in the course of applying these tax allowance systems. Tax allowance only involves the income tax, yet other tax categories have not been completed, and have not considered a large number of grass root NPO in subject implementing system of tax allowance. The efficiency of carrying out laws and regulations is relatively low, and levying tax on profit-generating income is a confusing issue. Solving problem described above, the idea should be changed at first, and the importance of NPO shall be fully realized. Secondly, supervision should be reinforced through information publicity, and finally the construction of NPO should be strengthened.

关 键 词：非营利组织 税收优惠 捐赠制度 

分 类 号：F812.42[经济管理—财政学]