Analysis Of The Taxation Environment And Legal Problems Of Chinese NGOs

With the enhancing of Economy Restructuring reform, The NGOs (Non-governmental organizations) are frequently reported on media. From my point of view, the NGOs are the organizations which mainly engage in the non-profit activities and the essential part of socialist market economy. The rapid development of NGOs is the inevitable requirement of the market economic reform, taxation plays an important role in regulating and encouraging development of the NGOs. On some certain premises, the government should research on and improve with the related preferential regulations and policy in order to promote the healthy development of NGOs.The thesis analysis the necessity of legitimate taxation benefits on the ground of studying overseas experiences and introducing Chinese NGOs, which lays the foundation for the following analysis of deficiency of Chinese NGOs' taxation policy in order to put forward the corresponding advises. Besides the preface and the epilogue, the thesis is divided into five parts.The 1^st part of the thesis introduces the background, the current achievements from both home and abroad and the innovation, framework, research approach of the thesis.By definition NGOs as an independent organized unit of our society besides the government and market, the 2^nd part focus on the characteristic of NGOs and its classification, which make clear the target and the research scope of the thesis.The 3^rd part briefly introduces theory about the feasibility and necessity of NGOs' taxation.In part 4, the discussion over the different regulations and policies between overseas NGOs and Chinese NGOs leads to the illustration of deficiency of Chinese NGOs in the 5^th part, and set forth the main advises on amending the current taxation regulations towards NGOs and formulating some new specialized regulations meanwhile.