A Study On The Legal System Of Tax Incentives In Nonprofit Organization

With the rapid development of non-profit organizations is one of the important performance of the social forces,means social openness deepening,and toward diversified development,nowadays,non-profit organizations through constant development,rise in value for the society and democracy to protect people,they are always with the "public interest","volunteer","services",such as follow,and gradually into the life of people,and have great influence on the society and people's livelihood.In this paper,through the following three ways: one is the literature research,the second is comparative analysis method,three is a normative analysis,the analysis and research from the following two aspects of the tax incentive system of Chinese non-profit organizations: one is the organization itself suitable tax incentives,2 it is funded by public welfare donation for the organization of tax incentives to businesses and individuals,and made some feasible countermeasures of improvement.The article consists of the following five parts:Part one: a preface to pave the way for future research.This paper discusses the background and significance of the research,sorts out the domestic and foreign literature,introduces the structure and research methods,and summarizes the innovation and improvement of the research.The second part: firstly,it discusses and sorts out the theories related to non-profit organizations and their tax incentive system,and defines the theory and law of non-profit organizations by means of comparative analysis according to domestic and foreign research results.Secondly,according to the different profit groups of the products provided by the non-profit organizations,it divides the non-profit organizations into two types and analyzes their operation characteristics.Then,taking the tax incentive system of China's non-profit organizations as the object,it analyzes and clarifies its concept and defines its scope.Finally,the author analyzes the theoretical basis of tax incentive system of non-profit organizations in China.The third part mainly starts from the following two aspects: one is the after-tax incentive for the non-profit organizations themselves,and the other is the tax incentive for the enterprises and individuals to donate to the non-profit organizations.It sorts out and analyzes the relevant provisions of the current legislation,and clarifies the actuallegislative situation of the tax incentive system for the non-profit organizations in China.The fourth part mainly analyzes the existing problems of tax incentive system of China's non-profit organizations from the following two perspectives: one is the tax incentive of the organization itself,the other is the tax incentive of enterprises and individuals who provide financial support for the organization through public welfare donations.The fifth part: mainly discusses and analyzes the regulations and measures adopted by other developed countries and regions for the tax incentive system of non-profit organizations.To understand and summarize the legislation of tax incentive system of non-profit organizations from the legislative provisions of the following countries or regions: one is the Anglo-American legal system countries,two is the continental legal system countries,and three is the Chinese Taiwan region,so as to summarize the advanced practices of these countries or regions.The sixth part: selectively refer to the successful experience of developed countries or regions,and formulate targeted improvement countermeasures based on the tax incentive system of China's non-profit organizations themselves and donors.