中澳非营利组织税务管理的比较及思考

A Comparative Study on Tax Administration concerning Non-profit Organizations between Australia and China

我国现行税制没有对非营利组织制定专门的税务管理制度。本文通过对澳大利亚和我国非营利组织税务管理的情况进行分析和比较,从多方面、多角度地探究了完善我国非营利组织税务管理之路。

There have been no specific tax administration regimes concerning non-profit organizations in China. After analyzing and comparing tax administration status concerning non- profit organizations in AUstralia and China, this paper discusses how to enhance tax administration concerning non-profit organizations in our country in various directions.