On The Perfection Of Legal System Of The Identification Of The Tax-exempt Status Of Nonprofit Organizations In China

Nonprofit organizations have the “substitution effect” for remedying the defects ofgovernment in providing public goods and protecting the public interests. Many countries andregions give preferentional tax policies to nonprofit organizations. In our country, with thepromulgation of "non-profit organizations on corporate income tax revenue issues notice"(Cai Shui [2009] No.122), and "tax-exempt of nonprofit organizations on management issuesrelated qualification notice"(Cai Shui [2009] No.123),there have made a positive response,also contributed to the development of legal system of the identification of the tax-exemptstatus of nonprofit organizations. Unfortunately, the legislation in the field of our country istoo principle, fuzzy, law enforcement inefficient and judicial practice inexperience, whichresult in non-profit organizations facing a difficult situation when enjoying the identificationof the tax-exempt status. Therefore, to enhance the study of the legal construction of theidentification of tax-exempt status of nonprofit organizations is an important research topic.In addition to the introduction, this article is divided into four parts:Introduction begins with the impact of the two “notifications” bringing to nonprofitorganizations, then proposes the topic of the case of Guangzhou "Golden Ribbon" reflected inthis study, and research overview of the academic community about the legal system ofidentification of the tax-exempt status of nonprofit organizations, research content, researchmethods and innovations.The first part of the study is about the question of the identification of the tax-exemptstatus of nonprofit organizations. Expounding the necessity for the identification oftax-exempt status of nonprofit organizations recognized by the concept,features andclassification of nonprofit organizations.The second part of the study is the current status of implementation of the identificationof the tax-exempt of nonprofit organization in our country. Firstly, summarize the legal normsof this issue and the implementation of the overall situation about the identification of thetax-exempt status of nonprofit organizations. Secondly, according to the case, analyzing theproblems and defects of our country’s legal system of the identification of tax-exempt statusof nonprofit organizations from three aspects of the legislation, law enforcement, judicial.The third part is to research the foreign theory and practical experience in the field of nonprofit organizations, and the revelation we can learn. The study is mainly draw theexperience of America, England, Japan ect.The fourth part is to put forward some suggestions on the perfection of the topic, whichdraw the experience of relevant countries and regions, combined with specific conditions ofour country at the present stage. First, formulate laws of the identification of tax-exemptstatus of nonprofit organizations with China’s actual, construct the legal system fromimproving the legislative level and developing unified standards and process of theidentification of tax-exempt status. Second, improve the supervision mechanism of theidentification of the tax-exempt status to protect the result of the identification of tax-exemptstatus with impartiality; Third, improve the remedy mechanism of rights about theidentification of the tax-exempt status of nonprofit organizations, to protect their right aboutthe tax concessions.In the conclusion, the paper summarizes the current legal status of the identification ofthe tax-exempt status of nonprofit organizations in our country, and expects to takemulti-disciplinary research method, makes a more comprehensive research.