Study Of China's Non-profit Organization Tax System

Since the seventies of the 20th century, non-profit organizations have increased sharply on the quantity in the American-European developed country and some developing countries and area. In the course of their development, institutional framework, management theory, line of business in non-profit organizations have all changed very greatly. They are playing a more and more important role on the side of the economic and social development in various countries; take over a large number of the social affairs that governments had not taken in hand; offer public products and service to the society; make themselves not only the component of the pluralistic society but also an important economic force. So, more and more countries are guiding the development of non-profit organizations from system, especially creating favorable external environment for development of non-profit organizations in tax revenue.With social reform and market economy reform, functions of Chinese government have greater transformed, this has undoubtedly offered the important historical opportunity and wide development space for non-profit organizations, non-profit organizations have a soaring quantity in such fields as environmental protection, public health, education, science and technology, culture, law aid, social welfare, play a positive role. However, the current tax system of non-profit organizations in China is basically the outcome of tax reform in 1994, there is a lack of tax legislation principle of non-profit organizations, it exists a lot of questions: definition about non-profit organizations' non-profit activity is ambiguity, the donation of tax revenue system is not perfect, prompting function is not remarkable, tax revenue collection is out of control. Current tax system in non-profit organizations did not full adapt to the request of economic and social development and themselves development. So, in order to create an fair and effective revenue...