我国非营利组织纳税筹划方法设计探究

The Rsearch of Tax Planning`s Method of NPOs in CHINA

与企业纳税筹划不相同,非营利组织所拥有或控制的经济资源是有限的、稀缺的,寻求符合其自身特点的"最大化"目标以及纳税导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含利用税收制度环境筹划和会计制度环境筹划两个角度,主要有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、税收优惠筹划,以及利用会计制度或会计政策筹划等。

The enterprise tax planning is not the same. NPOs that are owned or controlled by the economic resources are limited, scarcity, seeking ＂maximize＂ goal in its own characteristics and reduced tax Ieacts to controt econom,c resources is a NPO to probe the inner drive of tax planning. NPOs tax planning methods include using the tax sys- tem environment planning and environment and accounting system on two angles, concrete planning have tax sub- ject specific regulations and object using tax planning, using the link of tax, tax time, preferential tax, tax planning and the use of accounting or accounting policy planning, etc.