Research On Chinese Non-profit Organization's Tax Planning

As the Third Sector, Non-profit organization is independent from the public sector and private sector and it has got unprecedented development worldwide since 1980'under the global"association revolution"tide. In many countries and areas, Non-profit organization has already become the important corpus in public economy, which takes play indispensable role in compensating"government failure"and"market deficiency", broadening public goods and public service supplying, redressing danger and poverty, improving social security, promoting social equity and development and so on. All counties'governments adopt many means of system encouragement and restriction including taxation to boost Non-profit organization develops healthily.Although Non-profit organization is different from enterprise for its non-profit doctrine and mainly pursues commonweal or charity, as a kind of special economic corpus under the market economy condition, it also has the financial object, which is to make use of the resources reasonably and effectively and pursue the maximal utility. In order to realize the asset keeping and increasing the value and to gain more economic resources, Non-profit organization also may engage in some profitable activities. In despite of that their manage earnings usually spend on realizing the Non-profit organization's doctrine; they still must take on corresponding tax obligation. Therefore, Non-profit organization also has the need of engaging in tax planning, avoiding tax risk, and alleviating tax burden of its own. But, the tax planning of Non-profit organization's becomes a particular realm in tax planning subject due to the different operational object, operational rules and external system environment (especially in tax system environment) between the Non-profit organization and enterprise. At present, the domestic and oversea academic community is devoid of special research about Non-profit organization's tax planning yet. With the reform of our country's economic system constantly deepening, Chinese Non-profit organization develops rapidly accompanied with the enterprise's system reform and government's function transform. This dissertation chooses Chinese Non-profit organization's tax planning as research object, intends to contribute to perfect the knowledge system of Non-profit organization's tax planning, enrich the content of Non-profit organization's financial subject, and promote the level of Chinese Non-profit organization's financial management through probing into the basic theory, technical method and practical operation. The main clue of this dissertation is: it begins with the characteristic of Non-profit organization and its forming, development and present status, discusses the special tax system environment which the Non-profit organization lies in, and carries on international comparison research and theoretic analysis. Then the dissertation discusses intension and extension of tax planning along with the particular reasons for Non-profit organization's tax planning, and makes research into the technical method and practical operation during the main management procedure.This dissertation is made up of six chapters: Chapter one is introduction, which introduces the background of the selected title, the research content, research object and method. Chapter two clarifies the definition, characteristic, forming reason and function of Non-profit organization; analyzes Chinese Non-profit organization's history, present situation and development trend. Chapter three begins with the system encouragement and system restriction that government applies to the Non-profit organization, introduces the research of the tax system environment. In light of the comparison research of some typical countries or areas'tax policy, deduces the government's tax policy selection to the Non-profit organization through economic theory and method. Simultaneously analyzes particular policy that is concerning Non-profit organization in Chinese tax system, comments on the present situation and problems of tax management regulation, then puts forward countermeasures to reform and perfect them. Chapter four begins with illustrating the universal concept and category of tax planning, treats of the special meaning of the Non-profit organization's tax planning, through the comparing with the enterprise'tax planning, opens out the character of Non-profit organization's tax planning. Finally, based on the investigation, analyzes Chinese Non-profit organization's demand, supply and development prospect. Chapter five probes into the approaches that the Non-profit organization takes to pursue tax planning according to the tax system environment and accounting system environment separately. Chapter six aiming at the content, character and system environment of the Non-profit organization's economic activities, searches for the idiographic approaches concerning Non-profit organization's main operation courses.During the writing process, the author not only uses the research methods including comparative research method, induction and deductive method, case analyze method, but also makes the investigations of questionnaire and fieldwork, frequently uses quantitative method in the research of tax planning's technical approach and practical operation.The innovations that have been brought forth by the research in the dissertation as followings: make reasonable illustrating on government's tax policy about Non-profit organization through public economic theory, furthermore based on it, puts forward proposals about reforming and perfecting the tax policy, which is applying to the Non-profit organization. Analyzes and explores the difference and contradiction between the current institution's finance rules, accounting standards and tax system, which will affect the Non-profit organization tax activity and can be used in the practical tax planning, then gives measures to coordinate the finance rules, accounting standards and tax system. Through the comparative research with the enterprise's tax planning, reveals particular reason, meaning and technical resort for the Non-profit organization's tax planning. Aiming at the Non-profit organization's own characteristic and its particular external system environment, makes comparatively deep research into practical operation of the Non-profit organization's main management procedure, and gets the research outcome with practical applicable value.