The Preliminary Study To The Tax System Environment Of The Nonprofit Organization

In the background of the society transformation, the nonprofit organization develops quickly in our country. Because of its characteristics and the social function of the nonprofit organization, there are certain special provisions and policies in the revenue system of all countries to encourage its development. It is the same as the tax law of our country, but there still lies a lot of shortage, we have to perfect it through the reform of the revenue system. This dissertation discuss and expatiate the relationship between the Not-for-Profit organization in our country with the environment of the revenue system, and combines with the practice, it analyses deeply into the environment of the revenue legal system, the revenue policy environment, the revenue manage environment , meanwhile, aim at the extrude problems in the environment of tax system about the Not-for-Profit organization in our country, it takes the revenue policies of the foreign nonprofit organization for reference, and raises some pertinences and simple measure. It emphasizes particularly on creating the legal system environment with clear main body status, converting the policy environment of encouraging commonweal donation, forming the modest manage environment, and it searches after and advances some suggestion to how to make the current revenue environment better.