Research On System Of Income Tax Exemption For Nonprofit Organizations In China

The development of nonprofit organizations, which play an increasingly important role during transforming the functions of government and building a harmonious society, is relate to the process of civil society. Now, nonprofit organizations enter in the rapid expand stage in the social sphere. However, the development of nonprofit organizations falls behind developed countries in quantity and quality. The reasons are various, and this paper focuses on income tax factors, which restrain the development of nonprofit organizations. It points out the system of income tax exemption for Nonprofit Organizations is lag, because the theories of nonprofit organizations are imperfect. And then analysis it from three aspects——nonprofit organizations enjoy income tax exemption, donors enjoy tax exemption and tax regulation. The paper adopts comparative method to analyze the system of tax exemption for nonprofit organizations in America, Japan and Taiwan in China etc, and puts forward policy suggestions for improving and perfecting the system of tax exemption for nonprofit organization in China, hoping to make some contribution to the construction of income tax exemption for nonprofit organizations'system.This paper takes income tax exemption for nonprofit organizations'system as the research object and is divided into four Chapters:Chapter One introduces the basic theories of nonprofit organizations and income tax exemption for nonprofit organizations. It analyses the concept, classification and function at first, which set the tone for this paper. Second, it analyses basic theories of income tax exemption for nonprofit organizations, and tries to demonstration legitimacy to grant tax exemption.Chapter Two analyses the current legislative status and defects of income tax exemption for nonprofit organizations. It combs the present legislation situation of nonprofit organizations enjoy income tax exemption, donors enjoy tax exemption and tax regulation, analyses problems and reasons of income tax exemption for nonprofit organizations'system in China and points out"three not clarifying"tax emption system, the donation restrain system of tax exemption and lacking strict management measures are its major drawbacks. Chapter three explains relevant legislative and practical experience of some foreign countries and Taiwan,and draws the enlightenment. Their systems of income tax exemption for nonprofit organizations are mature, which base on perfect fundamental theories. There is a lot of advanced experience which we should learn from through the process of improving income tax exemption system for nonprofit organizations. This chapter firstly introduces the legislative orientation and theoretical legitimacy in America, Japan and Taiwan. Secondly, basing on problems that exit in systems of income tax exemption, this paper analyzes them from three aspects——nonprofit organizations enjoy income tax exemption, donors enjoy tax exemption and tax regulation. Finally, this paper gives some opinions on how to improve and perfect income tax exemption system for nonprofit organizations.Chapter four presents a scheme for improving the system of income tax exemption for nonprofit organizations. In view of the questions occurred in the implementation of the current income tax exemption system for nonprofit organizations, according to America, Japan and Taiwan's legislative and practical experience, this chapter proposes the improvements. First, we should confirm the nature of nonprofit organizations and build its basic theories in theory. Second,"principle of three clarifying",principle of justice and principle of efficiency should be confirmed legislative principles of nonprofit organizations;Thirdly, we should improve the system from three aspects——nonprofit organizations enjoy income tax exemption, donors enjoy tax exemption and tax regulation...