The Research On Revenue Favorable Policies And Their Implement Of China's NPO In Present Stage

With the era of the reform of the economic system being further in our country, the reform of the government management further accelerating, the third development developing further, it is important realistic meaning and theory value obviously that we study the tax revenue preferential policy of nonprofit organization and the problem of implementation.In this paper, using the research methods of public management, public economics, tax-on the basic tenets of discipline and to regulate research and empirical-based combination, supplementing literature and comparative methods, I conduct a more systematic and in-depth examination and discussion for the implementation of preferential tax policies for non-profit organizations in our country on the present.This article consists of three parts besides of introduction.The first part, preferential tax policies related to non-profit organizations and theoretical explanation. This part defines the preferential tax policies and the basic concepts of non-profit organizations and expounds the preferential tax policy based on the theory of non-profit organizations and the implementation of preferential tax policies to the necessity and inevitability.The second part is the tax preferential policies of non-profit organizations and the implementation of examination status in our country. This part comprehensively cards the preferential tax policies of non-profit organization in China at this stage and specifically points out five problems of preferential tax policies implementation at this stage of non-profit organization. That is tax incentives for the main unequal status of tax laws, tax incentives legislative level positioning improper preferential, tax policies scrappy, lost control of tax collection and management, tax-abuse. There are three reasons that in-depth analyzing of the present stage of non-profit organizations implementing preferential tax policies. The plights of development of non-profit organizations of the tax concessions are not fully displayed. The changes of nonprofit organizations social function has the main body of the tax concessions blurred. The situation of nonprofit organizations rapid development makes the existing tax system maladjustment.The third part is improving and optimizing preferential tax policies of China's non-profit organization, and discussing its implementation of countermeasures. The part constructed the nine policy recommendations that improving and optimizing our non-profit organization preferential tax policies and their implementation action from the two levels of the legislative and management, such as construction of non-profit organizations tax legal system, defining non-profit organization tax laws, adjustment donation tax system, implementing universal tax registration, strict execution the tax payment declaration, establishing tax-free certification system and the early warning mechanism and appraisal and examination mechanism of preferential tax policies for non-profit organizations and so on.The paper mainly puts forward some innovative and well-targeted views and propositions. Such as establishing of a complete, non-profit organization of the tax legal system that I propose and discuss, clearly defining the non-profit organization tax status, and son on.