The Current Situation And Research Of The Taxation System Of Non-Profit Organizations In China

Since the1980s, the non-profit organization as a unique social organization has gradually showed its importance in process of social development in China. Distinct from government departments or for-profit sector, the "third sector" no n-profit organizations, in light of its "non-profit" purpose, had made up the funct ion of government departments to carry out social relief, improve health care, i mprove the welfare, promote public consciousness, and to promote the social eq uity and development. It has become one important chain in China’s current soci al development.With the rapid development of social development, non-profit organization s achieved rapid development, both in quantity and scale. From perspective of d evelopment pace, the "blowout" mode of development resulted in an uneven stat e between the rapid development of non-profit organization and the slow impro vement of the related laws. On the other hand, from the perspective of in-depth development, the tax laws that regulates the current non-profit organizations star ted very late, some of the laws and regulations even hindered the healthy develo pment of the non-profit organizations to some extent. Compared to other countri es in which with a longer development process of non-profit organizations and b etter laws and regulations, Chinese non-profit organizations still have to a long way to go. Further improvement in non-profit organization policy in line with C hina’s national conditions has considerable significance.Based on the general state and development of China’s non-profit organizat ion as well as the method of connecting theories with the actual situation, this es say will introduce and summaries the basic policies of non-profit organizations, analyse the problems and causes of the tax system, and give corresponding reco mmendations on the development and reform of the tax system to promote Chin a’s non-profit organization.