Research On Tax Incentives System Of Non-profit Organization In China

With the reform of social politics and economy, Non-profit organization as the third pillar of society will be a partner in public service and social management and will be an important role in modernization management, and the construction of the harmonious society as well as lead the development of China’s public welfare. So the study on preferential tax policies for Non-profit organizations and their implementation has practical significance for the development of Non-profit organizations.The Paper aims to providing practical suggestions for improving preferential tax policies for Non-profit organizations based on studying about Non-profit organization, figuring out problems while implementing preferential tax policies by case studies and analyzing relevant reasons.In this paper, in addition to the introduction, consists of three parts.The first part gives an overview of Non-profit organization and tax preferential policies, and further analyzes theories and significances to implement preferential tax policies for Non-profit organizations.The second part summarizes preferential tax policies for Non-profit organizations including policies for non-profit organizations itself and policies for public welfare donations, on this basis, through the combination of theory and case analysis to figure out problems in preferential tax policies implementation and analyze relevant reasons.The third part, countermeasures and Suggestions for perfecting preferential tax policies for Non-profit organizations are proposed.The innovation of this paper mainly relies on the use of lots of cases to analyze problems and reasons more objectively.