Research On Legal System Of Tax Of Foundation

"A public spirit will rule all under the sky when the great way prevails."As one of the most important representatives of non-governmental organizations, the foundation has a strong public service function. It takes public service as a starting point, charity as the highest code of conduct and ensuring livelihood as the core mission. The foundation plays an important role in promoting social equality and justice and mediating social contradiction. From the development practice of domestic fund and the public welfare, the perfect tax policy is a powerful tool to promote the development of public welfare undertakings, and also is a guarantee fund to promote the healthy development. At present, China is in a crucial period of economic and social transformation, to research on the legal system of tax of non-profit foundation, to promote its development and to function its social buffer will make the operating model fully revolve around the theme of "what is taken from the people is used in the interests of the people", which is significant to the reforming China. Many scholars in our country have put many constructive opinions for the charitable foundation’s innovation, but after further analysis, it is not hard to find that the depth is not enough to solve the problem, and not systematic. The author will use the literature research method, sum up the domestic scholar’s research results, and through the comparative analysis and experience summary method, draw lessons from foreign successful experience and make it be ourselves.This paper will be divided into three parts:Introduction, Text and Conclusion, and the Text includes the following four chapters:Chapter One: Analyze the foundation status of the tax law. It will start with the introduction and analysis of the theoretical basis of foundation, secondly introduces the foundation of the theoretical basis, finally on the definition of the status of tax law of foundation, argues that it is not only the tax payment main body, is entitled to duty exemption or reduction of the body. The article mainly analyzes the foundation as the tax law enjoy preferential tax qualification on legal basis.Chapter Two:Introduction and reference of Legal System of Tax of Foreign Foundation. The author introduces the developed countries such as the United States, Germany, Japan and other countries of the foundation of the tax law system, focus on detailed introduces the foundation system in the world’s most advanced American foundation tax law system.On the basis of the analysis and comparison, proposed our country can draw lessons from some of the good practices, such as increase the intensity of tax incentives, establishing punitive taxation system.Chapter Three: Analysis and demonstration on the present situation of the foundation of tax law system in China. Through analyzing our country current tax law relating to the public welfare foundation, the author thinks that there exist some problem in present legal system of tax of charitable foundation, including legislation is scattered and lower level,the conflicts between laws, inadequate tax preferential system and imperfect tax collection and management system.Chapter Four, as the core of the whole paper, is the response to the questions raised in Chapter Three. The author thinks that should be insisted on the basis of tax legal, tax fair tax basic principles to improve the level of the foundation of taxation legislation.Introduction the "middle penalties" on the basis of increase the intensity of private fund tax preferential policies to strengthen the tax regulation of private equity fund. Strengthen the foundation of commercial behavior, defining the correlation operation income and non related business income,determine the scope of the foundation in business practices can be exempt. Improvement of foundation of tax administration law system, perfecting the tax declaration procedures, simplify the tax program, strengthen the supervision of tax and other aspects of the legal system of tax revenue of our country fund will be improved.