我国非营利性组织所得税优惠制度问题探究

On China's Income Tax Benefix System for Noh-profst Organization

我国非营利性组织在社会主义市场经济条件下根据社会发展的需要应运而生,当前的税收政策特别是所得税优惠政策对其发展起到了很大的促进作用。但由于非营利性组织的资格认定条件不清晰、免税范围不合理等制度原因,使得非营利性组织所得税优惠在实行的过程中问题重重。为此,本文提出了一些建议以改善非营利性组织所得税优惠制度问题的现状,以期达到促进非营利性组织长期发展的目的。

Nonprofit organizations in China under the condition of socialist market economy according to the needs of social development arises at the historic moment,especially the income tax preferential policies for the current tax policy has played a great role in promoting its development.But as a result of nonprofit organizations qualification conditions are not clear,scope of exemption system such as unreasonable reason,makes the non-profit organization income tax preferential treatment in the process of practice problems.To this end,this paper puts forward some suggestions to improve the non-profit organization income tax preferential system the present situation of the problem,in order to achieve the purpose of promoting the long-term development of the non-profit organization.