学会获得科协经费资助应该纳税吗?——对学会所处税收环境的思考

Should the Funding Aid from Association for Science and Technology Taxable?——Thinking on the Tax Environment of Learned Society

学会获得来自科协的经费资助,是否应该开具税务发票?本文试从当前税收制度分析学会开具税务发票的合法性并结合工作实践,对当前学会所处税收环境做初步探讨,认为当前应明确两个关键问题:一是学会对自身纳税主体地位应予以明确;二是对学会的经营性行为范围应予以明确。

Learned society get funding aid from Association for Science and Technology, should it issue a tax invoice？ This article tries to analyze the legality of tax invoice issued by learned society from the current tax system, and make a preliminary study on the current tax environment of learned society connecting with working practice, believe that two key issues should be clear： first, own dominant position to pay taxes of learned society should be clear; second, the scope of business behavior of learned society should be clear.