【作者】 逄河；

【导师】 李文；

【作者基本信息】 山东大学 ， 财政学， 2010， 硕士

【摘要】 自20世纪80年代以来,随着社会转型和政府职能的转变,“小政府,大社会”格局正在逐步建立,第三部门组织作为政府和市场的桥梁纽带在我国迅速地发展壮大,并且在教育、扶贫、社会福利、环境保护等社会经济发展中发挥着重要作用。税收手段作为政府最有效的调节经济手段之一,如何运用好税收手段促进我国第三部门的健康、持续的发展已经成为一项重大的研究课题。本文有5部分组成,通过以下5部分的介绍和分析,探索我国第三部门税收规制方法,完成了对我国第三部门税收规制的研究。第1部分,引言。阐述本文的选题背景,我国第三部门以及第三部门税收规制概念的界定,国内外研究的现状和理论综述,并指出本文的创新点以及本文的研究思路和研究框架。第2部分,我国第三部门以及第三部门税收规制的发展现状。该部分一方面阐述了我国第三部门发展现状以及对我国经济和社会发展的作用和意义,并且指出第三部门发展过程中存在的问题；另一方面从所得税、流转税等主体税种和税务管理几个层次介绍了我国第三部门税收规制现状,并且做了简要的评价分析。第3部分,典型国家和地区第三部门税收规制比较分析。以美国和日本为例对发达国家的税收政策进行了比较分析。在介绍美国和日本税收政策时,从对第三部门本身的税收规制和对捐赠者的税收激励两方面着手,阐述地较为全面,也较为利于我们对其先进税收规制经验的总结,以期为中国实践提供切实的指导。第4部分,我国第三部门税收规制中存在的问题。结合中国的现实国情指出我国不但没有形成针对第三部门的统一完善的税收政策体系和税收征管体系,而且对向第三部门捐赠的税收激励不足。第5部分,我国第三部门税收规制政策优化探索。借鉴典型国家和地区第三部门税收规制方面的先进经验,针对我国第三部门税收规制中存在的问题,提出适合我国基本国情的第三部门税收规制政策：建立第三部门免税资格认定制度；优化第三部门从事商业活动的税收规制；针对捐赠主体的相关税收政策改革；完善对第三部门的税收征管体系。本文的创新之处主要表现在：第一,结合中国的现实国情,较为明确的界定了我国第三部门的概念。对我国第三部门组织的概念界定既借鉴西方国家对于第三部门的经验,又充分顾及我国的现实国情和研究的具体需要；既考虑到我国特殊的历史状况,又坚持以促进第三部门发展为目的的发展眼光。因此,本文采用了一个创造性的第三部门定义方式,将研究问题思路从第三部门组织所包含的属性上转换为中国的第三部门都包括哪些类型的社会组织,由此来界定本文研究对象。第二,优化我国第三部门从事商业活动的税收规制,不仅仅从收入来源的角度衡量是否给予第三部门减免税的优惠待遇,还从此类活动收入的支出角度综合考虑给予什么样的税收待遇。不论公益性还是互益性的第三部门的相关商业活动收入,只要是用于组织宗旨相关活动一律免征所得税；不论公益性还是互益性的第三部门只要收入用于非公益性和非互益性活动,则不管收入来源一律照章征税。公益性第三部门的无关商业活动收入,占其总收入的25%以下并且收入用于公益性活动,则收入予以免税；对于公益性第三部门无关商业活动收入超过总收入25%部分并且用于公益性活动,给予低于一般企业所得税率25%的减税待遇；互益性第三部门的无关商业活动收入不管其支出是否用于互益性活动,则一律按照一般企业照章征税。更多还原

【Abstract】 Since the 1980s, along with the transition of society and the government functions, "small government and big society" pattern is established gradually in China. And the third sector organizations have been growing rapidly as a bridge between the government and the market in China. Additionally they have played an important role in the fields of education poverty social welfare environmental protection and other social and economic fields. As we know the tax method is the most effective means of regulating the economy, so how to make good use of tax instruments to promote the third sector to get healthy and sustainable development has become a major research topic.The article is made up of five parts. Through the following the description and analysis, we explore the methods of regulation of the third sector revenue in China to finish the studies of the regulation of the third sector revenue.The first part is the introduction about the background of the topic and the literature review both at home and abroad. And we are able to understand the definition of both the third sector and the regulation of the third sector revenue. At the last of this part, it tells us the innovation points and the research idea and framework of the article.The second part mainly introduces the status quo of the third sector and the regulation of the third sector revenue in China. On the one hand, it tells us the status quo of significance of the third sector as well as the weak points in the development process. On the other hand, it describes the status quo of the regulation of the third sector revenue from the respect of income tax turnover tax and the tax administration. Then it makes a brief evaluation and analysis.The third part is the comparison and analysis of the regulation of the third sector revenue in typical countries and regions. It takes the USA and Japan as an example to conduct a comparative analysis. When introducing the tax policy of the USA and Japan, It takes two different respects, one is the tax policy towards the third sector itself. The other is the tax incentive for donation. In that way, we can not only make readers to get more information but also help us to summarize the advanced experience in order to guide the tax regulation in China.The fourth part talks about the problems of current regulation of the third sector revenue. China not only has failed to form a unified and perfect tax policy system and tax collection and management system but also is lack of tax incentives for the donations to the third sector.The last part is concern on exploring perfection of regulation of the third sector revenue in China. Considering the advanced experiences from the typical counties and the weakness of the tax regulation in China, I refer to several suggestions about tax regulation to the third sector in China. That is to establish a unified legal system of the third sector revenue, to conduct tax regulation on the commercial activities, to reform the tax policies related to donations, and to improve the tax collection and management system for the third sector.The innovative point of this article is as bellow. Firstly, the article defines the concept of the third sector in China clearly. The definition comprehensively considers the Western countries’advanced experience and China’s specific conditions and the demands of studies. Secondly, when talking about the tax regulations on commercial activities not only from the respect of the income sources for the third sector but also the income expenditure.更多还原