Research On Improving Taxation System Of NPO In China

With the transformation of the society and the transition of the governmental functions, all kinds of non-profit organizations (NPO) grew prosperously and promptly in our country in recent years. They took over a lot of social business that the government charged before, such as education, poverty supporting, social welfare, social security, and environmental protection, etc. Step by step, the structure of the "small government, big society" is coming into being. However, at present, NPO in our country stands in a self-contradiction situation, developing quickly and progressing difficultly. How to regulate and guide the NPO in the system of law has become an important project, especially in the aspects of taxation law to create a favorable external environment for NPO to develop. Theoretically and practically, based on the investigation of the NPO's formation, development and taxation policy in and out of China, particularly on the individual cases of the development and taxation situation of NPO in Suzhou City, the NPO concept and the relative problems about taxation law of NPO have been expounded; the taxation circumstances of NPO in other countries and areas have been studied; the problems in the taxation situation and taxation policy of NPO in our country have been analyzed; the taxation policy conformed to presently actual situation of NPO in our country have been proposed.