关于促进非营利科研机构发展的税收政策探讨  

Brief Analysis of the Taxation Policy Related to the Promotion of Development in the Non-profit Scientific Research Institutions

作　　者：张元珺[1] 倪楠[2] 

机构地区：[1]合肥师范学院经济与管理学院,安徽合肥230061 [2]安徽省科学技术研究院,安徽合肥230031

出　　处：《安徽工业大学学报（社会科学版）》2014年第5期18-20,共3页Journal of Anhui University of Technology：Social Sciences

基　　金：安徽省科技厅软科学研究计划项目(1302053080)

摘　　要：促进非营利科研机构发展是安徽省构建区域创新系统的重要战略。非营利科研机构的非营利性和公益性特征,决定了其发展中必须得到政府的各种支持包括税收政策支持。我国政府目前给予非营利科研机构的税收优惠政策存在立法不完善、范围过窄、对社会捐赠的支持力度不够等问题,可通过构建非营利组织的税收法律体系、加大对民办非营利科研机构的税收支持、突出对捐赠者的税收优惠等措施来解决。The promotion of the development in the non-profit scientific research institutions is considered as one of the most important strategies to the establishment of regional innovation systems in Anhui Province, and the characteristics of the noneprofitability and public benefit to those institutions can be taken into account in the acquisition of the governmental support needed in the development,taxation policy support included. But there are issues of the legally less perfect policy, the limited coverage, and the inadequate support to social donation in the aspect of preferential taxation policy given to those institutions by governments in China, all of which can be resolved in the establishment of legal system for taxation, the more support in taxation policy to private institutions, and the more preferential policy to donators.

关 键 词：安徽省 非营利科研机构 税收政策 

分 类 号：F812.42[经济管理—财政学]