非营利组织税收减免制度建构的基本导向

Basic guidance for establishing NPO's tax reliefsystem

非营利组织的税收减免是现代国家和谐治理的重要制度。通过对非营利组织税收减免制度的学术史溯源,考察了20世纪国内外税收减免制度设计的各种理论,在此基础上提出我国应当以分配正义与利益诱致为目标进行税收减免制度设计。针对我国非营利组织税收减免制度现状存在的问题,借鉴英、美、日、德等国的立法经验,提出应当落实税收法定主义,扩大税收减免范围,从实质与形式上追求分配正义,并采取几种典型的利益诱致措施,例如开征遗产税、在营改增的视野中完善增值税减免制度等。以期通过诱致性的方式引导非营利组织和社会公众主动从事公益事业,从而规范国家与社会、市场之间的分配校正行为。

NPO＇s tax relief is a vital system of harmonious governance for modem countries. The author, through tracing academic history of the system, examines various theories on designing tax relief system home and abroad in the 20th century, and based on it, raises a tax-relief system for our country at the core of distribution justice and profit inducing. For the problems existed in current situations of our country, the paper draws the legislative experiences in the U.S., Britain, Japan and Germany, etc., and puts forward that we should carry out statutory taxation principle, broaden relieving tax, pursue distribution justice essentially and formally and adopt several inducing measures, such bylic replacing the business tax with a value-added tax. welfare drives, thereby regulating the distribution as collecting inheritance tax, improving tax relief system These inducing measures can make NPO engage in pub- correction behavior between state, society and market.