The Studies Of Nonprofit Organization To Participate In Government Purchase Of Public Services On Finance And Tax Law

Since 1980, governments of developed countries in Europe and America in the middle of the administrative process. An organizational equality and cooperation by government and non-profit, non-governmental organizations to promote various forms of government assistance to achieve public service model of social functions gradually. The reforms to the government to achieve efficient administration is a milestone, in addition to government and citizens, to find a third party which is non-governmental forces to join the government’s public governance. From the beginning of its implementation in the form of unilateral government subsidies and development as part of the outsourcing of public services, to contract between the principal of equality under the public service market mechanism. With the development of non-profit organizations and government purchases of in-depth, and grew, and have a huge impact on social governance.In this paper, mainly in non-profit organizations as the main object of study, their participation in government procurement of public services and taxation laws and regulations as the core. By analyzing the real basis of non-profit organizations participation in government procurement of public services, combined with tax reform, the rule of law and social governance of requirements, from the legitimacy of taxes to protect of nonprofit organizations, government procurement of public services as well as internal profit organizations normative governance of the three levels of analysis of the necessity of the rule of law and taxation law adjusted on non-profit organizations to participate in government procurement of public services. Based on carding the current tax law adjustment of non-profit organizations to participate in government procurement of public services. Comparative and summary with the experience of developed countries outside, exploring legal protection and taxation as the main mechanism for non-profit organizations, government procurement of public services as the main content.The first is part on the background of government procurement of public services development, the history of non-profit organizations to generate, and the evolution of the relationship between the two as the focus for analysis. First clear public services, government procurement, non-profit organizations to define the connotation and denotation, and secondly to development of non-profit organizations to establish the basis of their participation in government purchases induction reality of public service motivation. The second part is to discuss the tax law of the the theory of the adjustment for non-profit organizations join in government procurement of public services, analyze and summarize the main public governance theory, administrative contract theory, public property law theory of three basic theory. The third part of the need for depth adjustment of tax law issues, further analysis of the buying process in the public service in the legal relationship, combing the adjustment of tax law practice, non-profit organizations involved in public service in government purchases legal difficulties exist. The fourth part is a non-profit organization involved in extra-territorial government procurement of public service experience was discussed by the US, UK and German government experience and relevant laws and regulations were summarized, derived for the Enlightenment. The fifth part of the non-profit organization involved in exploring the construction of government procurement of public services and taxation legal framework, including a perfet government procurement mechanism, improve non-profit organizations tax incentives to establish a diversified dispute settlement mechanism in this three aspects.