非营利组织参与农村公共服务税收激励研究-法律学专业论文.docxVIP

非营 非营利组织参与农村公共服务税收激励机制研究 西南 西南政法大学硕士学位论文 PAGE PAGE 3 4 4 as a transfer payment adjustment function of social wealth fair share of tax to encourage non-profit organizations to participate in essential public services in rural areas. Therefore, to solve the non-profit organizations in the rural public service predicament depends on perfect tax incentive mechanism to respond. However, the current non-profit organizations in the rural public service tax incentive mechanism of non China still exists many defects. In view of this, in order to better through the tax incentive mechanism to encourage the non-profit organizations participating in the rural public service, we have the necessity to research the tax incentive mechanism of the non-profit organizations participating in the rural public service . Based on the theory with practice, through the international comparison of non-profit organizations in the rural public service tax preferential policy, based on the basic principle of tax law of Chinas non-profit organizations in the rural public service tax incentive mechanism are analyzed and discussed. The full text is divided into five parts. The first part of the thesis analyzes non-profit organizations participating in the rural public service on the basis of Chinas non reality. Analysis pointed out that in the face of the current rural public services in the field of government and market double failure situation, leading the non-profit organizations to participate in public services in rural areas is necessary. The second part describes the non-profit organizations to participate in public services in rural areas to enjoy preferential tax basis theory. The first part of the concept of non-profit organizations are defined, and describes the basic form of non-profit organizations in the rural public service; and then analyzes the theoretical basis of non-profit organizations enjoy preferential tax, and further analysis of the rural non-profit organizations enjoys