Research On Chinese Non-profit Organization’s Legal System Of Preferential Tax

Non-profit organizations to flourish is a social force performance, on behalf of the societydiversified open, non-profit organization has become the guardian of democracy and social value inthe advanced countries, professes to be "public welfare","service","volunteer" societyorganizations, and gradually integrated into our daily lives, affecting millions of families andnational community. Fundamental change relates to the relationship between government and civilsociety, government and market relations of governance mode, full range of adjustment, change thebasic purpose is the pursuit of the good governance of the government. Government Reform relyingon a series of innovative system design, selection and arrangement to achieve these choices of thegovernment system of governance changes the basic ideas and values. The construction ofnon-profit organizations as an important part of the social management in solving the socialproblems of government failure and market failure arising from the apparent good effect, becomebound because of the high degree of attention of the central hot key can leveraging development,obtain policy support. Because of the tax benefits of the non-profit organization the flexibility of thesystem in actual operation, and China is still no one on the Basic Law of the non-profit organization,it is necessary to clarify its system of tax incentives to promote further mature development and toprovide better social service functions. This paper chose to write from the point of view of the taxlaw, the tax is to ensure that non-profit organizations engaged in public welfare lifeblood. In thispaper, the non-profit organization tax incentives legal system for the study, is divided into five parts:The first part is an introduction, the significance of the topic of this article, the research review,research methods.The second part is the basic theory of the "non-profit organizations and their tax benefits legalsystem. Detailed analysis of the difference between the concept of non-profit organizations andrelated terms, analyzes the nature of the non-profit organization, through the introduction andevaluation of domestic and international non-profit organization concept to the basis of the legalsystem in the non-profit organization tax incentives Theoretically came out with a basic clear context.The third part is the non-profit organization tax incentives international comparison andreference of the legal system "to explore the advanced experience of foreign non-profitorganization’s tax regulation, and thus proposed a useful reference to China: German non-profitorganization tax incentives the situation of the legal system, the French tax code, tax incentives thesituation of non-profit organizations, Japan NPO Act.The fourth part is the preferential tax regime status quo of China’s non-profit organization andproblems ", the part of our non-profit organization tax-exempt status of identified preferential taxsystem, the tax system of China’s non-profit organization of nonprofit organizations exist.Part V of "Perfecting the Preferential Tax System of China’s non-profit organization legaladvice, tax management system for non-profit organizations in China put forward suggestions forimprovement and Countermeasures: to regulate the activities of non-profit organizations, focusinggrasp the behavior of non-profit organizations; established non--profit organization’s tax principalposition, building the legal system of the non-profit organization; tax regulation to strengthen thenon-profit organization; encourage community donations, prominent donors promotions.