优化非营利组织免税资格管理比较与借鉴  

Optimization of the Tax-exempt Qualification Management of Non-profit Organizations: A Comparison and References

作　　者：符少花 FU Shaohua

机构地区：[1]国家税务总局北京市税务局

出　　处：《税务研究》2020年第12期102-106,共5页

摘　　要：与发达国家相比,我国非营利组织免税资格的管理仍存在纸质资料流转效率较低、填报要求不够完善等问题。借鉴与我国免税资格认定管理方式较为相似的美国的管理经验,相关部门可从全面实现信息化办税、优化政策宣传方式、完善信息公开方式等方面入手,进一步完善我国非营利组织免税资格的监督与管理。Compared with the developed countries, there are still some problems in the management of tax exemption qualifications for non-profit organizations in China, such as low efficiency of paper data circulation and insufficient filling requirements. Drawing on the management experience of the United States, which is similar to the tax-exempt qualification management method in China, the relevant departments can start from realizing information taxation comprehensively, optimizing policy propaganda methods, and improving the information disclosure methods to further improve the supervision and management of nonprofit organizations’ tax-exempt qualifications in China.

关 键 词：非营利组织 免税资格 公益性捐赠 

分 类 号：F812.42[经济管理—财政学] D922.222[政治法律—经济法学] D922.182.3[政治法律—法学]