Study On The Perfection Of Taxation System Of Chinese Non-profit Organizations

The non-profit organizations appeared when the market economy developed to a particular stage. At present, it has become an important part of the society since it is a necessary supplementary for government and market. Since 1980s, along with the Chinese economy developed at great speed, the non-profit organizations in China have made outstanding progress. Hence, the non-profit organization is also named as the"third department". This department is playing active role in different fields such as economy, environmental protection, public health, education, science and technology, culture, poverty-aids, legal aid and social welfare. In one word, the non-profit organization has become a indispensable part in Chinese society. However, the present taxation law applicable for non-profit organizations is not all good for their development and, in particular level, bad for their development. Thus, the article aims for providing with relevant information about the taxation law on non-profit organizations and making suggestions for the future taxation policies, which is in order to better support the development of Chinese non-profit organizations. There are four parts in this article:PartⅠ: non-profit organizations development and taxation system. Mainly introduces the concept, features, development and social functions of non-profit organizations and makes analysis on the internal relations between taxation system and non-profit organizations development.PartⅡ: compares with the taxation policy of non-profit organizations in developed countries. Introduces and analyzes the four aspects including registration and preferential taxation policy, business and non-business activity legislation, taxation policy for encouraging donation as well as taxation administration of non-profit organizations in several developed countries such as America, British and Canada. Then make conclusions on taxation management experience which may be good for us.PartⅢ: the taxation system of Chinese non-profit organizations as well as existing problems. Firstly it introduces the development of Chinese non-profit organizations, then expatiates the present taxation laws applicable for Chinese non-profit organizations and the problems and causes brought about by taxationsystem structure.PartⅣ: ideas on the perfection of the taxation system for Chinese non-profit organizations. On the basis of introducing the taxation system for non-profit organization in developed countries and in view of their successful experience, to propose the ideas of perfection of the taxation system for Chinese non-profit organization from the aspects of correct cognition, perfect legislation, rigid management, encouraging donation and adopting measurements.