非营利组织所得税优惠法律制度研究

Research on the Legal System of Income Tax Benefits of Non-profit Organizations in China

通过形式与实质两个层面对我国非营利组织所得税优惠的现状进行分析,指出我国目前非营利组织所得税优惠法律制度存在立法层级低、立法体例混乱、税收抵扣政策不明晰以及监管缺位等问题。这些问题不仅仅是由我国立法水平的局限性所造成的,更是我国税收法律制度基本架构缺失的必然结果,在很大程度上限制了非营利组织的发展。通过结合世界发达国家的先进经验以及现有学术理论,从立法体系化、具体政策明晰化和监管全面化三个方面提出了策略和建议。

The income tax preferential system of the status quo of China＇s non-profit organization is discussed from its form and essence,and the results show the existing problems such as low level of legislation,disordered legislative configuration,vague tax deduction policy and lacking of supervision.These problems resulted not only from the limitation of legislation,but also from lacking the basic framework of legislative system,which restrained the development of China＇s non-profit organization to a great degree.Based on the foreign advanced legislative experience and current theories,strategies are proposed from three aspects of systemizing the legislation,clarifying the specific policy,and generalizing the supervision.