摘要
社会组织在经济社会发展、特别是在2020年的抗击疫情工作中发挥了不可替代的作用。税收扶持政策是促进社会组织发展的重要抓手。我国现行税制中有12个税种涉及到社会组织税收优惠,对促进社会组织发展具有重要意义。但纵观整个社会组织税收优惠政策体系,仍存在概念的误导与误用、申办效率低下、例外情形较多、配套措施不够细致可行等问题,需要有针对性地加以改进和解决。
Social organizations have played an irreplaceable role in economic and social development,especially in the fight against the epidemic in 2020.Tax support policies are the important means for promoting the development of social organizations.There are 12 tax categories in the current tax system in which tax incentives are involved for social organizations,which are of great significance for promoting the development of social organizations.However,after examining the entire tax preferential policy system for social organizations,there are many problems in it such as the misleading and misuse of concepts,inefficient application,many exceptions and lack of detailed and feasible supporting measures.Therefore,it is necessary to deal with these problems in a targeted manner.
作者
王郁琛
WANG Yu-chen(Anhui Provincial Tax Service,State Taxation Administration,Hefei 260061,China)
出处
《税务与经济》
CSSCI
北大核心
2021年第3期32-38,共7页
Taxation and Economy
关键词
社会组织
公益
非营利
税收优惠
social organization
public welfare
non-profit
tax incentives
