【作者】 马骏；

【导师】 马跃进；

【作者基本信息】 山西财经大学 ， 经济法， 2008， 硕士

【摘要】 构建和谐社会是我国社会主义现代化建设的重要战略构想,也是一项全面系统的目标体系。非营利组织作为社会的第三方力量在政府和市场之间发挥着重要的协调、辅助和补助功能,其发展有力地推动了和谐社会的建设。基于非营利组织巨大的社会作用,我国参照国际通行做法,在税法中规定了特殊的税收优惠制度以激励非营利组织的发展。然而,我国的非营利组织起步时间晚,相关的税收优惠制度仍存在诸多不足,亟需进一步完善。在这种情况下,研究非营利组织税收优惠的相关法律问题,从而更好的促进非营利组织的和谐发展,显然具有重要的理论价值和现实意义。本文运用税法的基本原理,通过比较和理论联系实际的研究方法对非营利组织税收优惠的法律问题做了较为深入的研究和探讨。全文共分五个部分。第一部分界定了非营利组织的基本概念,并对其特征和社会功用做了阐述。第二部分从法律意义上明确了税收优惠的基本内涵,然后论述了非营利组织税收优惠的依据,最后确定了非营利组织税收优惠的范围。第三部分主要从非营利组织的界定、针对非营利组织的优惠、向非营利组织捐赠的税收优惠、非营利组织税收优惠的程序制度四个方面对美国、英国、日本、台湾地区等典型国家和地区的立法实践进行了介绍,通过比较分析,归纳出对我国有益的几点启示。第四部分全面梳理了我国现阶段非营利组织的税收优惠制度,具体指出我国存在的主要问题:税收法定主义缺失,立法层次低;税法规制独立性不足,缺乏导向作用;非营利组织的营利性收入与非营利性收入划分不明确;对社会捐赠税收优惠制度不健全,鼓励不足;非营利组织税收优惠的程序制度滞后,税收监管失控。第五部分参照国外经验,明确了完善我国非营利组织税收优惠制度的三大原则:法定原则、公平原则、效率原则。针对我国实践中的问题提出了具体的完善建议:明确非营利组织的法律地位;严格区分非营利组织的营利行为;扩大非营利组织的税收优惠范围;优化公益捐赠税收优惠制度;强化税收优惠程序监管。更多还原

【Abstract】 The construction of a harmonious society in our socialist modernization is an important strategic concept, also a complex of target that is comprehensive. As a social force in the third party, Non-profit organization is playing an important function between the government and the market, for example, coordination, assistance and subsidy. The development of non-profit organization is powerful impetus to the construction of our harmonious society. Based on the tremendous function, our country had developed special tax preferential policy in the taxation system.The policy stimulated the development of npn-profit organizations.However, our development of non-profit organizations only lasted for more than twenty years, the related tax preferencial system had many insuffiencies,we should perfect the policies further more. In this case, in order to promote the harmonious development of non-profit organization, it is clearly important theoretical value and practical significance that we study the related lawal problems of tax allowance.In this paper,using the basic principles of tax law, by comparing the theory with practice, I conduct a systematic and in-depth examination and discussion for the legal issues of tax allowance that is for non-profit organizations. The article consists of five parts.The first part defines the basic concept of non-profit organizations, and its characteristics and functions done on the community.The second part clears the basic content of legal significance for tax allowance, and discusses the basis of the tax allowance, finally the paper determines the scope of tax concessions.The third part mainly introduces the four aspects including the definition of non-profit organization , the tax allowance of non-profit organization itself, the tax allowance of donation, the system of procedure for tax allowance in the typical countries and regions such as America, British, Japan and Taiwan. Then make conclusions on taxation magagement experience which may be good for us.The forth part comprehensively cards the preferential tax policies of non-profit organization in china at this stage and specially points out main problems at this stage: the legal principle of tax revenue is a flaw and the legistive is low; the independence of the regulation is insufficient, the guidance of taxation policy is lack;. the benfitial income and non-benfitial income are not clearly demarcated; the taxation system of donation is not perfect; the tax collection and management are lost of control.The fifth part determines three major princilles: statutory principles, the principle of equity, the principle of efficiency. The principles are the guidiences for improving the system of tax allowance. In view of the issues in the practice, I propose the concrete suggestions: clear the legal status of non-profit organizations; distinguish the exploitation of non-profit organizations; expand the scope of tax concessions of non-profit organizations; optimize the preferential taxation system of charity donation; strengthen the procedual supervision of tax concession.更多还原