美国科技类非营利组织税收政策及启示

Tax Policy of Science and Technology for Non-profit Organizations in America and Its Enlightenment

我国科学技术基础性研究必须走多元化投入之路,而科技类非营利组织是实现科学研究多元化投入的重要渠道。但我国科技类非营利组织适用的现行税收政策并不利于其发展和吸引科学捐赠。美国是世界公认的科技类非营利组织最为发达的国家,相关税收激励政策发挥了应有的支持作用,经验值得借鉴。

China's basic research of science and technology must follow the path of diversified investment, and the non-profit organization of science and technology is the important way to realize diversified investment in scientific research. However, China's current tax policies for those organizations are not conducive to stimulating development or attracting donations for scientific research. In that case, we can draw lessons from the United States, where non-profit organizations on science and technology supported by tax incentives are highly developed.