非营利组织税收优惠主体地位研究——基于与美国法比较视角的分析

Research on the Preferential Tax Status of Non-profit Organization:Analysis Based on the Comparison with the U.S.A. Law

在我国目前的法律体系下,非营利组织税收优惠主体地位包括两个层面,其一是非营利组织自身所享有的税收优惠,简称免税资格,通过与美国法的对比,发现中国现行的"双重管理体制"成为非营利组织数量少、规模小的重要原因之一;其二是企业、社会团体或个人向非营利组织进行公益性捐赠所享有的税收优惠,简称公益性捐赠税前扣除资格,通过与美国实践的对比,指出现行"特许制"的弊端。

Under the present organization includes two aspects. legal system of China, the preferential tax status of nonprofit One is the tax allowance the nonprofit organization owns itself, abbreviated as the duty-free qualification. Through the comparison with U. S. A. law, it is found out that the double management system is one of the important reasons which cause nonprofit organization smaller in quantity and scale in China. The other is the tax allowance enterprise, public organization or individual enjoy when they make pro bono donations to nonprofit organization, this kind of tax allowance is abbreviated as the qualification of pre-tax deduction of pro bono donations. Through comparison with U. S. A. practice, disadvantages of the licensing system are pointed out.