A Study On The Management Of Tax-Free Qualification In Non-Profit Organizations Of China

With the continuous development of the market economy,the functions of the Chinese government are changing,the direction of change on the one hand is the part of the market should be regulated by the market regulation,on the other hand is the use of civil power,that is,through non-profit organizations To provide some social services to make up for the lack of government,optimize and improve the public service functions.Based on this,the domestic non-profit organizations into the stage of high-speed growth.However,in the field of taxation work with organizational income as a work center,the policy of nonprofit organization is not perfect,the renewal is not timely,the conditions of tax exemption are not clear,the application is difficult,the eligibility requirements of donation elicited,etc.,The lack of fiscal and taxation support,imperfect management and hysteresis policy has even begun to grow and develop non-profit organizations to form a certain obstacle.The management of nonprofit organization includes many aspects,registration,annual audit,tax declaration,tax-free filing and so on.This paper will start from the perspective of tax-exempt qualification,and use the normative analysis method to do the concept and classification of non-profit organization.The comparative analysis method is used to compare the management of tax exemption qualification in the existing nonprofit organization management with the management experience of foreign countries,and draw the part that can meet the needs of domestic and national conditions so as to make reference to policy making.By using the method of empirical analysis,this paper points out the various obstacles encountered by the domestic nonprofit organization in the actual management of the tax exemption qualification,analyzes the shortcomings of the domestic tax administration department in the actual collection and management and the various problem.Found that in the actual management,the domestic non-profit organization tax-related laws and regulations have such as the legislative level is low,the definition of non-profit organizations between departments is not uniform,unclear,policy fragmentation,tax-free qualification procedures unreasonable,tax Departmental follow-up management means and other issues,through these analyzes combined with the useful experience of foreign experience,the current domestic non-profit organization policy should be from the level of legislation to improve the unified definition of non-profit organization concept system and classification criteria,pay attention to policy system And rationalize the procedures and authority to determine the tax-free qualification,to strengthen the follow-up collection management and other aspects of optimization.