Comparative Perspective Of On The Application Of Tax Law On Non-Profit Organizations

Non-Profit Organization in social management becomes more and more prominent, is our country in speeding up the innovation of social management plays the role of managing. From Africa, Latin America and the former Soviet bloc of developing countries to North America, Eurasian regions of developed countries, the people are actively create a variety of social organizations, foundations and other non profit organizations, to carry out various humanitarian services, in promoting the social and economic development, narrow the gap between rich and poor, to prevent degradation of the environment, the protection of civil rights and many government never realized or ignore some target, have great progress.Party Congress puts forward clearly to want" strengthen the construction and management of social organizations, the first social organization to promote all aspects of socialist economic construction, political construction, cultural construction, social construction of one of the four high." The" NPC and CPPCC" for nonprofit organizations is still very high degree of concern, how to accelerate the construction of non-profit organizations in China have put forward a number of suggestions. Under the background of the era, the study of non-profit organizations preferential tax policy and implementation issues, clearly has important theoretical value and practical significance.In this paper, the use of public management science, sociology, economics and law and other basic principle as well as the standard research and the empirical mainly in combination, the method and the comparative method as research methods, on the current stage of China’s non-profit organization of preferential tax policy and its implementation systematically, in-depth survey and discussion.In this paper, besides the introduction, consists of three parts.The first part, clarifies the concept of NPO and the characteristics and the related conceptions, comparative analysis at home and abroad on the study of nonprofit organization is different, so this study as the direction. The second part, the foreign tax laws for Nonprofit Organizations:application of two countries including the United States and britain. Because the United States and Britain in the two countries in the non-profit organization the provisions of the tax law is more advanced and perfect, but also by various countries respect, therefore this article only draws on research in the two countries. Including the taxpayer qualification and range, preferential tax, income tax, tax scope, tax and other taxes on donor preferences, nonprofit tax eligible studies. As a non-profit organization in China tax research to make a contrast analysis.The third sector, introduced our country current laws for Nonprofit Organizations provides specific profiles, including various types of taxes for nonprofit organizations how to apply; and to the nonprofit donors preferential tax provisions and non-profit organizations in our country tax administration system. In addition to the laws of our country and draw lessons from foreign advanced experience, see our country non-profit organization of the tax law there are still a lot of defects. Especially in the legislation and legislation system is not complete, is a non-profit organization of our country is facing the biggest problem; in addition to the society encourages theory is not strong; social organization exemption qualification program is not legal and other issues highlighted.The fourth part, improving and optimizing China’s tax law on non-profit organizations is the article research center. On the suggestions are:to perfect the legislation, guarantee tax preference of non-profit organizations achieve, achieve revenue constitutionalism, nonprofits raise legal level; optimize the management, guarantee the nonprofit tax fairness, implementing a universal tax registration, strict tax practices; implement the annual qualification examination, perfect tax inspection system; integration of non nonprofit organization internal governance and external supervision and other aspects of the research purpose.