对我国非营利组织税制改革的理性思考（Rational thinking on tax reform of non profit organizations in China）.docVIP

对我国非营利组织税制改革的理性思考（Rational thinking on tax reform of non profit organizations in China） Rational thinking on tax reform of non profit organizations in China Rational thinking on tax reform of non-profit organizations in China 2008-12-20 15:15:35 With the reform and opening up and the construction of socialist market economy system, the non-profit organizations have been developing continuously. The scale and quantity of non-profit organizations have developed rapidly in recent years. How to manage and regulate the non-profit organization is a realistic problem for the theorists and practitioners. I. current tax policies for non profit organizations in China There is no specific tax law and regulation system for non-profit organizations in our country, but it reflects the tax policy of non-profit organizations through the substantive law of tax categories. Generous enclose the following: 1. turnover tax category. Mainly reflected in value-added tax, business tax and tariff exemption. The Provisional Regulations on VAT taxable goods production enterprises, all for the teaching and scientific research; for scientific research, scientific experiment and teaching instruments and equipment imported by the disabled and disabled only for organizations directly imported goods; preparation of non-profit medical institutions self use; blood supply to the medical institutions shall be exempted from the blood for clinical use items such as vat. Provisions of the business tax regulations on nonprofit tax exempt items more, mainly include: welfare agencies to provide nursing services to disabled persons; services; medical institutions to provide medical services; educational institutions to provide educational services, students participating in labor; agricultural tractor, pest control and related technical training; organizational culture department admission fees for cultural activities; scientific research units of the technology transfer income. 2. income tax. The preferentia