营利性行为分类与民间非营利组织税收优惠制度设计  

For-profit Activities Classification and Design of Tax Preferences System of Private Non-profit Organizations

作　　者：张思强[1,2] 朱学义[1] 李欣[1,3] 

机构地区：[1]中国矿业大学管理学院,江苏徐州221116 [2]盐城工学院管理学院,江苏盐城224051 [3]青岛大学商学院,山东青岛266071

出　　处：《税务与经济》2016年第3期82-87,共6页Taxation and Economy

基　　金：教育部人文社会科学规划基金项目"营利性行为与民间非营利组织公益绩效研究"(项目编号:13YJA630132)的阶段成果

摘　　要：促进民间非营利组织遵守非营利宗旨是税收优惠的根本目的,而存在营利性行为并不等于民间非营利组织以营利为主要目的,只有当营利性行为"过度"或营利方式"不当",民间非营利组织的本质才会走向非营利宗旨的反面。因此,政府应按照"实质重于形式"原则,在民间非营利组织营利所得遵守"一个原则和两个标准"的前提下,根据营利性行为的营利方式和营利"度"的分类分别确定不同的免税、减税标准,形成科学的税收优惠制度,更好地促进民间非营利组织履行社会公益使命。The fundamental purpose of tax preference is to make private non-profit organizations comply with nonprofit philosophy. For-profit activities of these private non-profit organizations do not mean their primary purpose is for profit. Only when the excessive profit activities or inappropriate activities are emerging,the non-profit organizations will tend to go against the original purpose. Therefore,based on the principle of ＂essence is above form＂,the government should regulate different the standards of tax free and tax reduction according to the profit model of for-profit activities and the ＂degree＂of profit under the premise that the income of non-profit organizations should comply with income standard. The establishment of a scientific tax preference system could contribute to the dedication of non-profit organizations to the fulfillment of social welfare mission.

关 键 词：营利性行为 税收优惠 制度设计 

分 类 号：F810.42[经济管理—财政学]