The Research On NPO' Legal System Of Preferential Tax

Non-profit organizations in addressing market failures due to government failure and a number of issues arising from the unique features of the play have been condemned by the relish. Because of government market failure, functions arise from the issues of the government or the market can not be replaced. It is for this reason that all countries are great supporters on the non-profit organizations. In the series of these support measures, the implementation of tax incentives on the non-profit organization is one of the more important one. Especially since the founding of the reform and opening up, China has developed a large number of tax incentives on the non-profit organizations and regulatory documents. However, due to strong flexibility features of tax incentives, combined with the absence of the basic law of non-profit organizations tax incentives, and our China legal system, non-profit organization tax incentives do not fully established, making non-profit organizations do not fully enjoy the tax benefits of interest, so it is not conducive to the further development of non-profit organizations. Nowadays, scholars and practitioners research non-profit organizations from the aspect of legal system of tax incentives really not very much. The only research of it focused on economics, sociology perspective studies, and do not study non-profit organizations and tax incentives systematically. Therefore, this thesis focuses on non-profit organizations from the legal system of preferential tax to start the general problem. First defined the non-profit organization, preferential tax; preferential tax law system and features of the preferential tax legal system, and makes the definition of the non-profit organization from the aspect of the legal system, tax incentives, tax incentives and the implementation of non-profit organizations, and the significance of the tax benefits are also described here; second, on the basis of defining the relevant concepts of the non-profit organizations in China, I make an empirical analysis of the preferential tax normative documents, and the problems of tax benefits of our non-profit organization in the legal system. Get the conclusion that the major problem of our non-profit organizations legal system tax includes the unreasonable preferential tax system, configuration, preferential tax which is not a smooth implementation mechanism and the right with unreasonable tax benefit are the above three areas. Unreasonable preferential tax configuration system mainly refers to the non-profit organization preferential configuration of the advantages in low rank and non-profit organizations enjoyed unfair treatment. Preferential tax is not a smooth implementation mechanism because of the lack of the right to appeal in the non-profit organization and the expression approval channels and procedures are limited to the tax benefits tax concessions. Right with unreasonable preferential tax mainly for tax deficiencies in the administrative review procedures and taxation and other administrative proceedings; Finally, on the conditions of the advanced integrated national and practices of other countries, I propose a tax incentives for improving the configuration of the main non-profit organizations, how non-profit organizations achieve a balance between the right tax incentives, and improve the rights of non-profit organizations expression mechanism of tax incentives, and how to establish tax incentives tax benefits based record-keeping system implementation mechanism, and improve the non-profit organizations as well as improving the tax administrative review procedures for non-profit organizations, administrative proceedings and other aspects of the tax proposal.