和谐社会视角下非营利组织发展的税收制度分析

Analysis of Tax Regulations of Non-profit Organizations from a Perspective of Harmonious Society

非营利组织在构建社会主义和谐社会中发挥日益显著的作用。但是,现行税收制度的内在缺陷一定程度上制约了非营利组织的良性发展,需要加以改革和完善。要建立科学的税收制度体系,保障非营利组织的资金配置和健康发展,为其充分发挥构建和谐社会的功能提供必要的制度环境和政策支持。

Non-profit organizations are playing increasingly important role in building the harmonious socialist society, but the sound development of these organizations has been limited to some extent due to internal deficiency of the current tax system to be reformed and improved. Building a scientific tax system ensuring fund allocation and sound development of non-profit organizations will give the later access to necessary system environment and policy support.