For Overseas Ngos In China Tax Policy Research In China

Since the 1960 s, non-governmental organizations (ngos) rapid rise in the global scope. In the 1980 s, the development of Chinese ngos have become very quickly, become an important part of social life and open China welcomed foreign ngos in China all over the world. Along with the increase in types of foreign ngos in China, both for China's public welfare undertakings and national security and so on various aspects, they are all in our country is going to focus on objects. The arrival of the new things, means that our country should be involved in the social various aspects effective regulation, and in some beneficial to social development and the interests of the state to be modest. As China's economic policy is very important in the tax policy is one of the research, how to carry on the classified management, from the perspective of tax related tax policy, indirectly, the ngos in China effectively guide and regulation are the present study are more urgent task. At present our country of foreign ngos in China tax policy research did not form a complete set of system. Many scholars only from a single aspect of foreign ngos in China public welfare ngos or preferential policies in tax policy were analyzed. For the classification management, tax legislation, perfecting the tax system, tax management of foreign ngos in China for all-round, the current study is relatively lacking. So, based on domestic and foreign scholars about ngos, international ngos and foreign ngos in China based on comprehensive study, in-depth analysis of China's taxation policy on domestic overseas ngos in China current situation, problems, and puts forward to overseas ngos in China their tax policy-making useful Suggestions, according to the article, in China, foreign ngos in China in the form of a variety of different activities, involving industry area, is difficult to have an accurate statistics. The article advocates of foreign ngos in China are classified management and from the perspective of the public welfare and mutual beneficial type. To establish a complete legal system, foreign ngos in China with higher taxes on care overseas ngos capital regulation and tax aspects of checks and balances and promote role. For the construction of legal system countries in our country, in accordance with the management of overseas ngos in China to provide theoretical reference.In this paper, using literature analysis, comparative analysis and so on, to clarify the aspects of theory and practice of foreign ngos in China, relationships in the voluntary failure theory, the quasi-public products, on the basis of theory and the theory of tax is the most superior, from tax breaks and public welfare donations, tax registration, and so on three aspects to our country the tax policy of foreign ngos in China present situation has carried on the detailed analysis, and based on the analysis of the government in our country for overseas ngos in China exist in the tax policy of tax policy is not scientific, such problems as incomplete, and has carried on the analysis of the causes of targeted. At the same time, fully absorb the advanced experience of the United States, Britain and Japan and other countries, to perfect our country the government's tax policy of foreign ngos in China put forward the corresponding suggestion.