A Study On Tax Issues Of Non Profit Organizations In China

Non profit organization, one of the three major organizations in the theory of social structure and the remaining two are governmental organizations and profit organizations, play a role in the political field, economic field, and in the field of social play a role of non-profit organizations together constitute the basic structure of society. Has always been a concern after the founding of the People’s Republic of China, we have been trying to develop our country’s national economy, the social service function of non profit organization is not, despite the 1994 National Tax Administration issued the "institutions, social organizations, private non enterprise units of enterprise income tax collection and management measures". However, the rule is more general, in addition, 2001, the financial department of the national tax administration of non-profit scientific research institutions tax policy notice "for non-profit organizations to adopt preferential measures, but from the above two methods to notify the, is not difficult to see that there are the following problems: 1, the level is low, the two paragraph is to inform, measures to regulate. 2, relatively late, the provisions of the two paragraph of provisions are made nearly 20 years ago. 3, range is small, the provisions of the first paragraph of institutions, social organizations and other provisions.This is our primary stage of socialism main contradictions-- the people’s growing material and cultural needs and the backward productivity contradiction.This paper only from the preferential tax and management put forward suggestions to perfect, from the comparison of the different points of preferential non-profit organization, management and with the development of the times, trends and people on the future of non profit organizations in the future development of the non-profit organizations are reasonable prediction, and puts forward relevant suggestions.Secondly, the moment of non profit organization regulation is not complete, in this case, non-profit organizations in the development of the road also problems, in particular, there is a part of the non-profit organization the state preferential policies for the illegal operation. This is because there are a lot of policy, policy and no late due to regulation, how to regulate the nonprofit organization policy implementation and post regulation, this article is discussed.