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Research on System of Income Tax Exemption for Nonprofit Organizations in China

Author: WangJunXia
Tutor: ChenZhi
School: Southwest University of Political Science
Course: Economic Law
Keywords: Non-profit organizations Income tax benefits Legislative practice Defect Analysis Experience of enlightenment Perfecting Countermeasures
CLC: D922.22
Type: Master's thesis
Year: 2010
Downloads: 210
Quote: 3
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Abstract


Non-profit organizations to develop relations to a process of national civil society, non-profit organizations in the transformation of government functions, the process of building a harmonious society plays an increasingly important role. Currently, in our society, a non-profit organization in a stage of rapid development, however, the level of development of the non-profit organizations in China is lagging behind - not only in quantity but also in quality and non-profit organizations of developed countries there is a certain gap. Are many reasons, this article focuses argument from the point of view of the income tax benefits tax system factors restricting the development of non-profit organizations, and pointed out that the direct result of the income tax benefits of the non-profit organization system lag due to a non-profit organization and its income tax benefits of the theory of imperfect , and then analyzes three aspects from the income tax benefits of the non-profit organization, the the donors enjoy preferential income tax and tax regulation. The article mainly uses comparative analysis, by drawing on the experience and lessons of the non-profit organization of the United States, Japan and China's Taiwan region preferential income tax system, the income tax system of China's non-profit organization, expect preferential income tax system for our non-profit organization perfect to do a little humble. Article research topic, the preferential income tax system is a non-profit organization is divided into four parts: the first part of the basic theory of the \, laid the foundation for this text analysis and argumentation; followed by analysis of the legal basis of the income tax benefits given to non-profit organizations, and tried to prove the legitimacy of the income tax benefits given to non-profit organizations through the introduction of various theories. The second part of \combing, based on analysis of the problems and causes of the current system of income tax benefits of nonprofit organizations exist, which pointed out that the \Major flaws. The third part of \The experience is worth to learn from China in the process of improving the system of income tax benefits of the non-profit organization. First, the relevant legislation of the United States, Japan and China's Taiwan region have a clear positioning of the non-profit organization, on this basis, of the legitimacy of the income tax benefits given to non-profit organizations; Secondly, for the preferential income tax system in China's non-profit organization the problem, its own income tax benefits, the donors enjoy preferential income tax as well as tax regulation three aspects from the non-profit organizations to expand the analysis and comparison, to arrive at the perfect revelation of the preferential income tax system of China's non-profit organization. The fourth part of the \The idea of ??preferential income tax system in China's non-profit organization. First, at the theoretical level, positioning and qualitative non-profit organization, to construct a legal basis to its income tax concessions; Secondly, the legislation in principle, determine the three principle of distinction, the principle of fairness and efficiency of principles for guiding nonprofit Organization of the basic principles of the legislation; again, on the specific system design, from the optimization of non-profit organizations of their own income tax preferential system, strengthen the income tax concessions for non-profit organizations of the three aspects of the donor's income tax preferential system and sound non-profit organization's tax regulatory regime The system to be perfect.

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CLC: > Political, legal > Legal > Chinese law > Finance Act > Tax Law
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