The Study Of Legal System In Non-profit Organization Tax Collection And Management

Many countries have the perfect legal system in Non-profit Organization tax collection and management, however China has not Related system. At the same time, there is also no systematism research in NPO tax collection and management in Chinese academic circles. This leads to the weak in the study of this field, so it is necessary to carry out a study about how to refining process of NPO tax collection and management to make it systematic, and also cooperate with each other.The study should be from the theory of legal system in NPO tax collection and management.The article first introduces such concepts:definition and system of the tax law in NPO. legal system and tax law system, then define the system of NPO tax collection and management, explain its legal basis and research value. Second, analyzes the related policy of NPO tax collection and management in The United States, Britain, and Australia, making the comparison of the horizontal.The third part of the article combed the research status, points out the existing problems in NPO tax collection and management of China. I think the cause of the problem is the current system is very backward. NPO tax collection and management has no clear legal principle, consistency and operability. And the negative attitude of the tax authorities is also a reason.Finally, it is suggested to improve the legal system reform in China NPO tax collection and management, based on the national conditions and experiences from others. Particularly. We should formulate special legal system in NPO tax collection and management, refining each link, including implement the tax registration measures, strengthen annual review, classify tax declaration, strictly tax examination, unity ticket management, strengthen tax supervision, establish punitive sanctions mechanism and etc.