Study On The Legal Issues Of Tax Preference Of Non-profit Organizations

The construction of a harmonious society in our socialist modernization is an important strategic concept, also a complex of target that is comprehensive. As a social force in the third party, Non-profit organization is playing an important function between the government and the market, for example, coordination, assistance and subsidy. The development of non-profit organization is powerful impetus to the construction of our harmonious society. Based on the tremendous function, our country had developed special tax preferential policy in the taxation system.The policy stimulated the development of npn-profit organizations.However, our development of non-profit organizations only lasted for more than twenty years, the related tax preferencial system had many insuffiencies,we should perfect the policies further more. In this case, in order to promote the harmonious development of non-profit organization, it is clearly important theoretical value and practical significance that we study the related lawal problems of tax allowance.In this paper,using the basic principles of tax law, by comparing the theory with practice, I conduct a systematic and in-depth examination and discussion for the legal issues of tax allowance that is for non-profit organizations. The article consists of five parts.The first part defines the basic concept of non-profit organizations, and its characteristics and functions done on the community.The second part clears the basic content of legal significance for tax allowance, and discusses the basis of the tax allowance, finally the paper determines the scope of tax concessions.The third part mainly introduces the four aspects including the definition of non-profit organization , the tax allowance of non-profit organization itself, the tax allowance of donation, the system of procedure for tax allowance in the typical countries and regions such as America, British, Japan and Taiwan. Then make conclusions on taxation magagement experience which may be good for us.The forth part comprehensively cards the preferential tax policies of non-profit organization in china at this stage and specially points out main problems at this stage: the legal principle of tax revenue is a flaw and the legistive is low; the independence of the regulation is insufficient, the guidance of taxation policy is lack;. the benfitial income and non-benfitial income are not clearly demarcated; the taxation system of donation is not perfect; the tax collection and management are lost of control.The fifth part determines three major princilles: statutory principles, the principle of equity, the principle of efficiency. The principles are the guidiences for improving the system of tax allowance. In view of the issues in the practice, I propose the concrete suggestions: clear the legal status of non-profit organizations; distinguish the exploitation of non-profit organizations; expand the scope of tax concessions of non-profit organizations; optimize the preferential taxation system of charity donation; strengthen the procedual supervision of tax concession.