完善非营利组织税收激励机制之路径探析——以新型城镇化建设为背景.pdfVIP

2013 年第5 期 哈尔滨商业大学学报(社会科学版) No. 5 ,2013 JOURNAL OF HARBIN UNIVERSITY OF COMMERCE Serial No. 132 总第 132 期 财政与税务 完善非营利组织税收激励机制之路径探析 一一-以新型城镇化建设为背景 李瑞缘 (西南政法大学经济法学院，重庆 401120) 摘 要:新型城镇化背景下，面对农村公共服务领域的政府失灵 拆墙拉近域乡z距巨离，必须发挥非营利纽织强大的手社土会月服民务之功效。然而，目前我国非营利组织参与农村公共 服务还面临力量不足、积极性不高等诸多困境。如此困境之解决的客观诉求必然要求内生完善的税收激励机 制予以回应。鉴于此，我们应该一方面通过提高税前扣除比例、引进超额指赠的递延抵扣制度等方式提高社会 向非营利组织捐赠的积极性，弥补非营利组织资金不足之缺陷;另一方面适当扩大非营利组织税收优惠范围， 鼓励其充分发挥社会服务之功能。进而，通过建立免税资格认证制度等措施加强税收监管。最终形成完善的 税收激励机制，以借税法之倾向性保护契合非营利组织现实发展之困境。 关键词:新型城镇化;非营利组织;超额捐赠;免税资格认证;税收激励机制 文献标志码:A 文章编号:1671 -7112(2013)05- 创)69 -11 中图分类号:F81O.42 Analysis of the Path of Perfecting the Non - Profit Organization Tax Incentive Mechanism 一一一白le New Urbanization Construction as The Background LI Rui - yuan (College of Economic Law , Southwest Univer百ity of Political Science and Law ,Chongqing 401120 ,China) Abs衍act: Under the background of new urbanization , facing 由e rural public services in the field of government 缸ilure , to achieve the equaliza- tion of urban - rural public service , then break wall close the distance between urban and rural aJ它咽， must develop the powerful social service functÌon of non profit organi皿tions. However , at pre回nt our country non profit organizations in the rural public 回凹ice is facing many difficulties To solve these difficultÌes will need to perfect the t皿 incentive mechanism. In view of this , we should on one hand , by improving the enthusiasm of pre tax deduction , the introduction of excess donations deductions system , improve the social donations to non