论我国非营利组织免税资格认定法律制度的完善-法律学专业论文.docxVIP

2 2 1 1 nonprofit organizations, and the revelation we can learn. The study is mainly draw the experience of America, England , Japan ect. The fourth part is to put forward some suggestions on the perfection of the topic, which draw the experience of relevant countries and regions, combined with specific conditions of our country at the present stage. First, formulate laws of the identification of tax-exempt status of nonprofit organizations with China’s actual, construct the legal system from improving the legislative level and developing unified standards and process of the identification of tax-exempt status. Second, improve the supervision mechanism of the identification of the tax-exempt status to protect the result of the identification of tax-exempt status with impartiality; Third, improve the remedy mechanism of rights about the identification of the tax-exempt status of nonprofit organizations, to protect their right about the tax concessions. In the conclusion, the paper summarizes the current legal status of the identification of the tax-exempt status of nonprofit organizations in our country, and expects to take multi-disciplinary research method, makes a more comprehensive research. Key words: non-profit organizations; identification of the tax-exempt status; supervision mechanism; remedy mechanism of rights; the construction of rule of law 目 录 引 言 1 一、非营利组织免税资格认定概述 7 （一）非营利组织的界定 7 （二）非营利组织免税资格认定的必要性 10 二、我国非营利组织免税资格认定法律制度现状分析 12 （一）我国非营利组织免税资格认定法律制度实施概况 12 （二）我国非营利组织免税资格认定法律制度存在的问题 13 三、域外非营利组织免税资格认定法治经验及其启示 18 （一）大陆法系国家和地区关于非营利组织免税资格认定的法治经验 18 （二）英美法系国家和地区关于非营利组织免税资格认定的法治经验 20 （三）域外非营利组织免税资格认定法治经验对我国的启示 20 四、我国非营利组织免税资格认定法律制度的完善建议 22 （一）从立法层面完善非营利组织免税资格认定法律制度 22 （二）从执法层面完善免税资格认定的监督机制 26 （三）从司法层面完善免税资格认定的权利救济机制 27 结 语 29 参考文献 30 致 谢错误!未定义书签。 论我国 论我国非营利组织免税资格认定法律制度的完善 西南政 西南政法大学硕士学位论文 1 1 2 2 引 言 （一）案情概要 2009 年 11 月，财政部和国家税务总局相继发布了关于非营利组织免税收入和免税 资格认定的通知，即《关于非营利组织企业所得税免税收入问题的通知》（财税[2009]122 号）（以下