A Comparison Of Tax Management System Between Chinese And Western Non - Profit Organizations

Since1980s,a movement by a great of non-profit organizations across the worldhas arisen----a revolution of organization,which is initiated and created by organizedvolunteers,private non-profit and non-governmental organizations.it has developedinto the most eye-catching movement.therefore,a new realm between business andgovernment began to appear.according to statistics,about70%non-profitorganizations in the world were established in30years or so.it is necessary outcomeof the political economic and cultural development,which is influenced bygovernment-failure, contract-failure and cultural tradition and so on.Since the openingand reforms started,there have been a rapid progress in Chinese non-profitorganizations.especially after1995,the development of these organizations usher in anew era.firstly non-profit organizations from bottom to top spring up vigorously andthey from top to bottom begin to make decision.The non-profit organization playsspecial role not only in market-economy,but also in the transferring of governmentfunctions and the transformation of administrative system.its signification isincreasing in construction of harmonious society and development ofmodernization.As a mode of social organization,the non-profit organization isnecessarily linked with tax revenue of a nation.owing to social service and publicservice activities by non-profit organization,it is extraordinary in the development ofsociety.so every country all over the world including china pays a great attention tothe tax management of non-profit organization and provides preference to somedegree to improve it. It also proved by a large number of practice that through taxmanagement and tax preference to non-profit organization, every country increasesfiscal revenue,meanwhile, leads successfully non-profit organization and socialresource to needed social realm.therefore it is very important in both theory andpractice to systematically do researches and compare the difference of tax systemBetween china and the western.The paper combines literature research method with comparative analysismethod.firstly,pointing to the questions put forward by the paper,the two aspects,the tax system of non-profit organization of China and that of western countries, are askey point in reading of literature materials.and the theories concerned at both homeand abroad had been induced and become theory base of the paper.at the sametime,the researches about tax management of non-profit organization in west byscholars from both home and abroad have been analyzed.secondly, on the base ofgiven theory,the Chinese regulations in tax management of non-profit organization issystematically researched and the difference of tax management of non-profitorganization in our and other countries is compared and analyzed.finally,combiningthe comparative results with practice after repeatedly consideration,the bettersuggestion about tax management of non-profit organization is put forward from thestatus of legislatures and non-profit organization as taxpaying body to tax preferenceof key business and tax collection and management.