促进非政府组织发展的税收政策

The Tax Policy Promoting the Non-governmental Organizations Development

利用税收政策促进非政府组织发展是世界各国的普遍做法,中国也不例外。然而中国针对非政府组织的税收政策还存在着税收政策有失公平、税式支出被滥用、纳税人公益性捐赠税前抵扣限制较多以及对民间非政府组织的歧视性税收待遇等问题。因此,需要对现行的税收政策进行调整,如把非政府组织分为"公益性"和"互益性",实行不同的税收政策,开征遗产税,鼓励遗产捐赠等,以促进中国非政府组织的健康发展。

It is a general approach to promote the development of non-governmental organizations with tax policy in the world,and China is no exception.However,the tax policy for non-governmental organizations still exist many problems,such as unfair taxation,abusing tax expenditure,many restrictions to pre-tax deduction of charitable donations and discriminatory tax treatment to folk non-governmental organizations etc.Therefore,it is necessary to adjust the current tax policy in order to promote the healthy development of non-governmental organizations in China,such as dividing the non-government organization into the ＂commonweal style＂ and ＂mutual benefit style＂,executing different tax policy,levying the inheritance tax system,encouraging the heritage donation,etc.