A Research Of The Problems On Taxation System Of Non-profit Organizations In China

Since the sixties of the 20th century, non-profit organizations(NPO) are playing a more and more important role on the side of the economic and social development in various countries, and they become an important economic force. Our country is also not exceptional. With social reform and market economy reform, non-profit organizations have a soaring quantity in such fields as environmental protection, public health, education, science and technology, culture, law aid, social welfare, play a positive role. But with the enlargement of quantity and scope of non-profit organizations, the adjustment of taxation laws and stipulations in our country to non-profit organizations are also developing continuously. But the large-scale development of non-profit organizations in China are only the history of the last over ten years and twenty years. The current taxation laws and stipulations in our country to non-profit organizations are constantly being adjusted and improved reciprocally under the development of non-profit organizations, therefore, there exists some shortcomings, which needs improvement.This essay not only stresses on theory research, but also on actual matter research and tries to make the summary on the development of non-profit organizations in our country in both theory and practice. While introducing the general theory of non-profit organizations and taxation and briefly explaining the existing shortcomings in the development condition, taxation system of non-profit organizations in our country, we raise the brief and practical measures to further promote the improvement of non-profit organizations in our country and to make efforts to the unification of theory and practice.