略论我国非营利组织的税收制度改进  

On China's Tax System Improvement for Non-profit Organizations

作　　者：黄冠豪[1] 

机构地区：[1]浙江财经大学经济与社会发展研究院,浙江杭州310018

出　　处：《税务与经济》2013年第4期92-97,共6页Taxation and Economy

摘　　要：我国尚未建立专门、系统的针对非营利组织的税收法律制度,与国际上在实体法与监管方面的经验相比,我国税制在非营利组织概念与分类的界定、优惠政策区别对待、受赠资格认定、对捐赠者的税收激励与对非营利组织监管方面存在空白与不足。应建立统一的非营利组织税法体系,在区分公益性与互益性组织的基础上,以收入来源准则为主,兼顾收入用途标准调整对非营利组织经营行为的优惠范围与尺度;同时,优化公益捐赠税收优惠制度,统一税权,强化非营利组织的信息披露义务。China has not established a special legal system of taxation for non-profit organization, compared with the international practice on substantive law and supervision, there are lots of defects and vacancy in Chinese tax system such as concept and classification of non-profit organizations, discriminatory preferential policy, confirma- tion of donee qualification, tax incentives for donor , regulation and supervision over non-profit organizations. China should establish an unified tax system, adjust the scope and criterion of favorable policies according to the different types of revenues and non-profit organizations, perfect tax referential policy for public welfare donations, unify tax legislation and reinforce rules for information disclosure.

关 键 词：非营利组织 第三部门 税收优惠 税收刺激 税收政策 税收制度 

分 类 号：F810.42[经济管理—财政学]