非营利组织税收减免制度研究述评  

Reviews of Tax Exemption System of Non-Profit Organization

作　　者：刘培峰[1] 龚宇 Liu Peifeng;Gong Yu

机构地区：[1]北京师范大学法学院

出　　处：《中国非营利评论》2021年第2期325-337,共13页China Nonprofit Review

摘　　要：税收减免是非营利组织发展的重要支持措施,梳理相关研究有助于解决非营利组织税收减免面临的理论和现实问题。本文梳理了非营利组织税收减免的国内外理论基础,分别讨论了非营利组织的免税资格以及公益性捐赠税前扣除的主要研究内容。目前国内关于理论基础的研究较少,多为对国外理论的整理和发展,缺少本土化视角。关于实践问题的研究多从非营利组织的角度出发,对税收公平的重视程度较低,且易忽略与理论基础的结合。Tax exemption is an important support measure for the development of NPOs,and combing through the relevant research can help to solve the theoretical and practical problems faced by the tax exemption of NPOs.This paper sorts out the theoretical basis of the tax exemption of NPOs,and discusses the main researches of the eligibility of NPOs for tax exemption and the pre-tax deduction of public welfare donations.At present,there is little research on the theoretical foundation in China,most of which are the collation and development of foreign theories,lacking of localization perspective.The researches of practical issues mostly from the perspective of NPOs,but pay low attention to tax fairness,and are easy to ignore the combination with theoretical basis.

关 键 词：非营利组织 税收减免 免税资格 公益性捐赠税前扣除 

分 类 号：D922.182.3[政治法律—宪法学与行政法学] F812.42[政治法律—法学]