论非营利组织免税资格的法律正当性——以美国学说为借鉴对象  

The Legitimacy of NPO Tax Exemption:Reference from USA Theories

作　　者：李政辉[1] 

机构地区：[1]浙江财经大学法学院,浙江杭州310018

出　　处：《上海财经大学学报（哲学社会科学版）》2015年第2期104-112,共9页Journal of Shanghai University of Finance and Economics

基　　金：国家社科基金"非公募基金会的基本矛盾与规制研究"(11CFX030)的成果

摘　　要：非营利组织享有免税资格为法学理论与制度实践中的重要问题。美国学术界对非营利组织享有免税资格提出了不同理论以进行合理性论证,主流学说为补贴理论,但利他主义理论也展现出较强的影响力。综合各种理论,可分为两种路径,一是功能主义的路径,侧重于非营利组织提供的产品与服务,具有可操作性;另一种是伦理道德的路径,具有指导性。我国既有的税法理论在根本上遵循补贴理论,但强调行为从而忽视主体,具有明显的不足。我国未来的免税资格理论应是功能解释与道德解释的统一,在法律制度的设计上应宽准入门槛、紧过程监管、严责任追究。The legitimacy of NPO tax exemption is an important question in legal theories and institutional practice.USA academia has no generally accepted rationale for the NPO tax exemption;subsidy theory is regarded as a prevailing doctrine,but the altruism theory also has a strong influence.By a summary of different theories,there are two models：functionalism model focusing on the products and services of NPOs,featured by maneuverability,and moralism model having the guiding value.Current tax theories in China adhere to the subsidy theory in essence,but have obvious limitations because of the emphasis on behavior but the neglect of the subjectivity.Future tax exemption theory in China should be the integration of functionalism explanation and moralism explanation;and as for the design of legal institution,it should be in accordance with broad access,strict process regulation and serious responsibility investigation.

关 键 词：非营利组织 免税资格 补贴理论 功能主义 利他主义 

分 类 号：D922.22[政治法律—经济法学]