我国非营利组织纳税筹划动因与方法探赜

The Research on Tax Planning's Motives and Method of NPOs in China

非营利组织有充分利用自身经济资源以获取效用最大化的合理内在要求,其纳税筹划意义重大。与企业纳税筹划不同,非营利组织所拥有或控制的经济资源是有限、稀缺的,寻求符合其自身特点的"最大化"目标以及纳税以致可控经济资源减少是非营利组织纳税筹划的内在动因。非营利组织的纳税筹划方法包括利用税收制度环境筹划和会计制度环境筹划两个角度,具体有利用纳税主体具体规定筹划、利用征税客体筹划、运用纳税环节、纳税期限、税收优惠纳税筹划,以及利用会计制度或会计政策筹划等。

NPOs have to make full use of their own economic resources for the maximisation of utility reasonable internal requirement,its tax planning is of great significance,and the enterprise tax planning is not the same,NPOs that are owned or controlled by the economic resources are limited,scarcity,seek“maximize”goal in its own characteristics and reduced tax leads to control economic resources is a NPO to probe the inner drive of tax planning.NPOs tax planning methods include using the tax system environment planning and environment and accounting system on two angles,concrete planning have tax subj ect specific regulations and obj ect using tax planning,using the link of tax,tax time,preferential tax,tax planning and the use of accounting or accounting policy planning,etc.