The Study Of Regulation Of The Third Sector

Since the 1980s, along with the transition of society and the government functions, "small government and big society" pattern is established gradually in China. And the third sector organizations have been growing rapidly as a bridge between the government and the market in China. Additionally they have played an important role in the fields of education poverty social welfare environmental protection and other social and economic fields. As we know the tax method is the most effective means of regulating the economy, so how to make good use of tax instruments to promote the third sector to get healthy and sustainable development has become a major research topic.The article is made up of five parts. Through the following the description and analysis, we explore the methods of regulation of the third sector revenue in China to finish the studies of the regulation of the third sector revenue.The first part is the introduction about the background of the topic and the literature review both at home and abroad. And we are able to understand the definition of both the third sector and the regulation of the third sector revenue. At the last of this part, it tells us the innovation points and the research idea and framework of the article.The second part mainly introduces the status quo of the third sector and the regulation of the third sector revenue in China. On the one hand, it tells us the status quo of significance of the third sector as well as the weak points in the development process. On the other hand, it describes the status quo of the regulation of the third sector revenue from the respect of income tax turnover tax and the tax administration. Then it makes a brief evaluation and analysis.The third part is the comparison and analysis of the regulation of the third sector revenue in typical countries and regions. It takes the USA and Japan as an example to conduct a comparative analysis. When introducing the tax policy of the USA and Japan, It takes two different respects, one is the tax policy towards the third sector itself. The other is the tax incentive for donation. In that way, we can not only make readers to get more information but also help us to summarize the advanced experience in order to guide the tax regulation in China.The fourth part talks about the problems of current regulation of the third sector revenue. China not only has failed to form a unified and perfect tax policy system and tax collection and management system but also is lack of tax incentives for the donations to the third sector.The last part is concern on exploring perfection of regulation of the third sector revenue in China. Considering the advanced experiences from the typical counties and the weakness of the tax regulation in China, I refer to several suggestions about tax regulation to the third sector in China. That is to establish a unified legal system of the third sector revenue, to conduct tax regulation on the commercial activities, to reform the tax policies related to donations, and to improve the tax collection and management system for the third sector.The innovative point of this article is as bellow. Firstly, the article defines the concept of the third sector in China clearly. The definition comprehensively considers the Western countries'advanced experience and China's specific conditions and the demands of studies. Secondly, when talking about the tax regulations on commercial activities not only from the respect of the income sources for the third sector but also the income expenditure.