非营利组织税收优惠法律问题分析word格式论文.docxVIP

organization itself, the tax allowance of donation, the system of procedure for tax allowance in the typical countries and regions such as America, British, Japan and Taiwan. Then make conclusions on taxation magagement experience which may be good for us.The forth part comprehensively cards the preferential tax policies ofnon-profit organization in china at this stage and specially points out main problems at this stage: the legal principle of tax revenue is a flaw and the legistive is low; the independence of the regulation is insufficient, the guidance of taxation policy is lack;. the benfitial income and non-benfitial income are not clearly demarcated; the taxation system of donation is not perfect; the tax collection and management are lost of control.The fifth part determines three major princilles: statutory principles, the principle of equity, the principle of efficiency. The principles are the guidiences for improving the system of tax allowance. In view of the issues in the practice, I propose the concrete suggestions: clear the legal status of non-profit organizations; distinguish the exploitation of non-profit organizations; expand the scope of tax concessions of non-profit organizations; optimize the preferential taxation system of charity donation; strengthen the procedual supervision of tax concession.【Key words】 Non-profit organization Tax allowanceDonationProcedurePerfect山西财经大学 学位论文原创性声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所 取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他个人或集体已经发 表或撰写过的作品成果。对本文的研究所做出重要贡献的个人和集体，均已在文中以明 确方式标明。本人完全意识到本申明的法律结果由本人承担。学位论文作者签名：日期：年月日 山西财经大学 学位论文版权使用授权书本学位论文作者完全了解学校有关保管、使用学位论文的规定，同意学校 保留并向国家有关部门或机构送交论文的复印件和电子版，允许论文被查阅和 借阅。本人授权山西财经大学可以将本学位论文的全部或部分内容编入有关数 据库进行检索，可以采用影印、缩印或扫描等复制手段保存和汇编本学位论文。本学位论文属于保密□，不保密□。在年解密后适用本授权书。（请在以上方框内打“√”）学位论文作者签名：指导教师签名：日期：年月日日期：年月日引 言我国自实施以经济建设为中心和改革开放政策以来，非营利组织获得了前所未有的发展， 承接了大量政府不再承担的社会事务，在经济和社会的广泛领域都发挥着积极的作用。截至 2006 年底，全国各类民间组织已发展到 34.6 万家，其中社会团体 18.6 万个、民办非企业单位 15.9 万家、基金会 1138 个。1 但是，我国的非营利组织是在计划经济向市场经济转轨的过程中发展起来