论非法人组织的税法地位

On the Tax-status of Non-corporate Body

非法人组织具有税法上的权利能力与行为能力,是重要的纳税主体。但是,非法人组织的法律地位特别是宪法地位与自然人和法人不同,税法可以灵活规定,赋予非法人组织一定的税法地位选择权。非法人组织可以选择成为管道,享受自然人的税法地位,也可以选择成为法人,缴纳法人税,还可以让法人在一定条件下选择成为非法人组织,享受自然人的税法待遇,从而为企业形态创新、激发经营活力创造应有的条件。

Non-corporate body not only has both disposing capacity and legal capacity, but also is an important tax entity. However, non-corporate body isdifferent from both natural person and corporate entity, so, tax law can stipulate the Tax-status of non-corporate body flexibly that non-corporate body can be considered as natural person generally who need not pay corporate tax and sometime as corporate entity which should pay corporate tax. It is necessary for the non-corporate body to be allowed to choose its own tax-status.