非营利组织税收政策的双重效应分析

On the Dual Effect of the Non-profit Organization's Tax-exempt Policy

由于非营利组织在公益服务领域的特殊地位和作用,各国政府普遍采用了优惠的税收政策来支持其发展。各国对非营利组织税法规制具有优惠性、特殊性和限制性等一些共同特征,其形成原因是由于宗教自由、弥补政府和市场缺陷等方面的需要。该项政策对非营利组织和社会经济发展具有双重效应。我国应积极借鉴他国政府这一方面税法规制政策的经验和做法,努力改善对我国非营利部门的税收管理工作,以促进我国非营利组织的健康发展。

For the non-profit organizations＇ special status and function in public service, it is widely practised that non-profit organizations have been given the tax-exempt policy by their governments. The purpose of this article is to introduce the characteristics and reasons of formulating NPO＇s tax policy and to analyze and compare the limited effect of this policy and to provide food for consideration and advice for NPO＇s tax management in our country.