Guangzhou HKUST Fok Ying Tung Graduate School Tax Planning

With the development of China’s economy in recent years, private non-profit organization has developed rapidly, the number has been expanded, and the quality continuous be improved. Private non-profit organization with its own advantages to play important role in providing public services to make up for the lack of government and the market, create job opportunity, promote social harmony, promote the transformation of government functions and deepening the reform of institutions etc.Private non-profit organizations main engage in charitable, medical, educational and other public business, NPO is not-for-profit organization, which is the basic difference with the enterprises, while private non-profit organization is a special economic entities for the socialist economy, NOP operate non-taxable business and also have taxable business, NOPs same with enterprises, NOP also need to pay tax with its business, but China tax planning start late, especially NOP tax planning is more weak, there hasn’t formed a perfect theory and practice. How to correctly understand the tax planning of non-profit organizations is more important.Through the tax issues analysis and design of Guangzhou HKUST Fok Ying Tung Graduate School, The first of all, introduce tax planning Summary of the relevant theory, including:the concept of tax planning, the characteristic of NPO tax planning, and comparative analysis for NOP tax planning and corporate tax planning; summarized the significance of non-profit organization tax planning. Second, Guangzhou HKUST Fok Ying Tung Graduate School’s tax planning status and analyze the problems, including:the current situation of the Institute, the current status of tax planning and problem analysis. The core content:Guangzhou HKUST Fok Ying Tung Graduate School tax planning design, include:tax planning program design principles, procedures, projects and the expected tax savings; Finally, Guangzhou HKUST Fok Ying Tung Graduate School tax planning implementation, including:pay attention points in the implementation process, the implementation of tax planning project, project tracking etc.The NPO’s own characteristics and the tax system environment of non-profit organization, the existing tax planning theory and general approach are difficult to fully meet the financial needs of non-profit organizations, Chinese NOP tax planning regardless of the theoretical research or practice both have accumulated a serious shortage, so the non-profit organization tax planning is a long way to study and research. So that, I chose the tax planning research of Guangzhou HKUST Fok Ying Tung Graduate School, hope to play a valuable role for the existing private NOP tax planning, and help the private NOP explore suitable tax planning system of its own characteristics; help managers of private NOP to understand tax planning correct, and provide reference theory and case for effective management and financial activities of NPO.