Research On Tax Incentives System Of Non-profit Organization In China

In "small government, big society" mode of social governance,non-profit organization with an important role to play in economicdevelopment, social welfare and other aspects to make up for theshortcoming of lack of government supply of public goods, andbecome an integral part of the main society. Although the number andsize of China’s non-profit organizations have been some development, butthere is still a wide gap compared with developed countries. Such asituation is certainly related to the reality of the non-profit organizationsin China started late, but we can not ignore the deficiencies in the systemobstacles restricting the development of non-profit group. This paperargues that the imperfect system of tax incentives in many systems is akey factor to hinder the development of non-profit organization. Rationalsystem of tax incentives not only to provide financial support tonon-profit organizations and, more importantly, can provide a goodenvironment for the development of the non-profit organizations, andencourage the development of non-profit organizations.In this paper, comparison, empirical deduction, induction, and themethod of literature. Around two main lines of the non-profitorganization’s own system of tax incentives and the non-profitorganization to donate the preferential tax system, in-depth research, anda corresponding improvement recommendations. The article is divided into six parts:The first part focuses on the topics of this thesis background andsignificance, and to sort out at home and abroad about the non-profitorganizations preferential tax system research, that the foreign non-profitorganizations tax benefits system is more mature, while domestic scholarsare mainly concentrated in the foreign system, the overall tax system aswell as single issues, and then pointed out that China’s system of taxincentives on the non-profit organizations is the lack of overall systemic,with the need for further study.The second part of the non-profit organization tax benefits related tothe basic theory of interpretation. First, non-profit organizations throughthe use of domestic and international comparison the theoretical and legaldefinitions. Second, by the definition of the non-profit organizations andtax incentives, a clear non-profit organizations the scope of tax incentives,including tax incentives of the non-profit organizations and businesses orindividuals to donate to non-profit organizations. Finally, the analysis ofthe theoretical basis of the tax benefits of the non-profit organization,pointed out that the theoretical basis of the preferential tax system in anon-profit organization may be tax theory, public welfare theory, thetheory of tax fairness and corporate social responsibility theory.The third part introduces the specific provisions of the developedcountries on a non-profit organization tax benefits system. Described by the common law and civil law typical non-profit organizations indeveloped countries the legislative provisions of the tax incentives system,in order to compare summed up the advanced systems and regulations ofthe tax incentives of foreign non-profit organizations in developedcountries.The fourth part introduces the status quo of China’s non-profitorganization tax benefits system. Around the non-profit organizations toenjoy the tax benefits of tax incentives and donations to non-profitorganizations, and Combed the flow of tax law, Income tax law, Propertytax laws and Resources tax law on non-profit organizations enjoy taxincentives and donations to non-profit organizations legislative provisionsof the tax incentives to clear the status of a non-profit organizations inChina preferential tax system.The fifth part discusses the problems of non-profit organizations taxincentives system mainly from China’s non-profit organization taxincentives and donated to a non-profit organization tax incentives. ThatChina’s non-profit organizations tax incentives to preferential taxlegislation lower level, authoritative poor, non-profit organizations forprofit income tax treatment of unreasonable; The system of tax incentivesto donate to the non-profit organizations primarily in the corporate orindividual donations enjoy tax benefits too few non-profitorganization-wide, turnover tax does not distinguish between the nature of the donation, small intensity of the Income Tax Act tax benefits ondonations to non-profit organizations, Property taxes, lack of the maintaxes lead to tax incentives and other issues.In the sixth part of the problems of China’s non-profit organization’sown tax breaks and donated to a non-profit organizations tax incentivesproposed improvement countermeasures. The same time learn theadvanced experience of some developed countries. That should improvethe level of China’s tax legislation, tax incentives to build non-profitorganizations the legal system, improve profit income tax of non-profitorganizations to deal with aspects to improve the non-profit organization’sown tax incentives system. Should enjoy the range of non-profitorganization donation tax incentives to expand the donor, the Turnovertax in the nature of the donation to give a different tax policies, increasethe tax incentives of the Income Tax Act to the non-profit organizationdonated，the introduction of heritage gift tax for the non-profit donationsfrom several aspects of the organization to improve the system of taxincentives to donate to the non-profit organizations.In the seventh part of this study is inadequate. In addition to theresearch paradigm of this article can also be preferential tax system fornon-profit organization from the other two in-depth study.