The Research On The Legal System Of Income Tax Benefits Of Non-profit Organizations In China

The non-profit organizations play an important role in social development, They provide a variety of medical, educational and social welfare services, at the same time, they can also constrain service providers’speculation, to compensate for market failure, and even commissioned by the government and alternative government took the government functions. After the reform and opening up, the non-profit organization develops very rapidly, plays an increasingly prominent position in the economic and social development. But we have to aware of the fact that is China’s existing preferential income tax policy on the non-profit organization has been seriously hampered the development of China’s non-profit organization, constraints give full play to the role of non-profit organization. So, it is particularly necessary to research and improve China’s non-profit organization income tax preferential legal systems. The paper is divided into three parts by the main line of the income tax benefits of the non-profit organization.The first part is" the legal system of the income tax benefits of foreign nonprofit organizations the legal system and its reference". Relatively, non-profit organizations and its preferential tax system are perfect in the developed countries, the income tax benefits of non-profit organizations the legal system which depended on it also is relatively mature.There are a lot of strengths for us to learn. In this section, firstly, introduce the preferential income tax law systems of non-profit organization in United States, United Kingdom and Japan. Then make a summary of tax incentives on foreign non-profit organization legal systems, get four experiences:Firstly, make different tax policies for different types of nonprofit organizations. Secondly, make clear tax policies about the income of the commercial activities of nonprofit organizations. Thirdly, have a perfect tax incentives system. Fourthly, enforce the income tax collection system strictly.The second part," The Situation and Problems and the Cause analysis of the Income tax exemption of the non-profit organization in china". Firstly, introduce the status of the legal system of income tax exemption of non-profit organization. And then analyze the problems of the non-profit organization income tax exemption legal system. Such as lack special laws to regulate non-profit organization income exemption tax; the unscientific classification make the non-profit organizations’ classification confused. The nonprofit organizations income tax range regulations are not clear; Tax exemption is not standard; The incentive effect is not significant; The tax collection and management of nonprofit organizations is out of control. Finally, analyze the reason for the existence of these problems, such as the change of social function of the non-profit organizations; The contradictions and conflicts of the existing legislation; the definition and classification of non-profit organization is not clear and the preferential tax policies inhibit the enthusiasm of the donation The third part is" make some advices on how to improve the income tax exemption in china". In this section, Proposes to build and improve the socialist Income Tax Exemption of the non-profit organizations legal system with Chinese characteristics. At the same time gibe some advices, Such as improve the legislation, make an Income tax legal system of the non-profit organizations; make the legislative level higher, let the non-profit organization have a perfect Legal basis; Clearly define the connotation of non-profit organizations; make a the scientific division of the taxation of non-profit organizations; Establish the scientific computing standards; Perfect the collection and management procedures.