Study On The Legal Problems Of Non-profit Organization About Preferential Tax

The development of Non-profit Organization within the need for the government to promoteand push. From a global perspective of all countries in the nonprofit organizations, non-profitorganization can be found of development and the government's attitude is closely related with thesupport, governments have the non-profit organizations as appease conflict, and benefit the society'scareer gives policy support. Since the reform and open policy, our country government graduallyestablish and perfect the"government push, folk operation, social participation, all sidescooperation" of the non-profit organization mechanism, and promoting the development of thevarious kinds of social groups, and promote the development of npos within incorporated into thenational economic and social development plan, and actively explore public financial support to theeffective mechanism of the non-profit organization. In this context, the preferential tax as animportant means of support came into the our field of vision. Our country to nonprofit organizationof preferential tax present a gradual development characteristics. From the laws, regulations andpolicies of the system, it is basically from scratch, from scattered to focus on. At the same time,more and more attention to the world legislation preferential tax system for the non-profitorganization, the importance of the tax law in the current framework, with Chinese characteristics,the structure of the preferential tax policy is clear, content is in constant rich and perfect.In view of the country to nonprofit organization itself and its donated the preferential taxprovisions of referring to numerous laws, administrative regulations, rules, regulations andregulatory documents in order to facilitate the social from all walks of life understand China'snonprofit tax law and policy regulation, this paper detailed on non-profit organizations and to thepreferential tax policy and law theory to elaborate, and through the analysis on non-profitorganizations at home and abroad and the preferential tax system, to find suitable for China'snational conditions of development nonprofit organization preferential tax related countermeasuresto solve the problems existing in reality.