Research On The Difficulties And Countermeasures For The Implementation Of Preferential Income Tax Policy Of Non-profit Organization

Under the background of improving the efficiency of government public administration and advocating the management concept of "small government and big society",the use of non-profit organization's power as a "third party" in the government and market to reconcile and encourage the development of non-profit organizations is an inevitable requirement for the society to participate effectively in public management and meet the needs of the public.It is of great significance to give preferential tax relief to non-profit organizations.On the one hand,it can reduce the tax burden of social organizations,maximize the financial effectiveness and quality of public services,and ensure their economic basis;on the other hand,it is conducive to the growth of non-profit organizations,provide better services to society,and ensure their sustainable and healthy development.However,there are various obstacles in the process of implementing the preferential tax policies.The implementation of the preferential tax policies of non-profit organizations is in a dilemma,resulting in the implementation effect of the preferential policies is often not significant.In this context,it is an important measure to explore the dilemma of the implementation of the tax preferential policies of non-profit organizations and improve the implementation of the tax preferential policies of non-profit organizations to promote the sustainable and healthy development of non-profit organizations,promote the innovation of government management,pursue the "good governance" of the government,and promote the harmonious development of the government and civil society.This paper uses four research methods: comparative research,literature,questionnaire and interview,combining with the new public management theory and market failure theory in public management,to analyze the dilemma and Countermeasures of the implementation of corporate income tax preferential policies of non-profit organizations.Starting from the basic overview of non-profit organizations and their corporate income tax preferential policies,this paper summarizes the basic situation of non-profit organizations in H District of Guangzhou.Communicate with non-profit organizations,through questionnaire survey and interview to understand the implementation status,implementation effect,preferentialstrength and suggestions of the beneficiaries of the preferential policies of corporate income tax of non-profit organizations in H District of Guangzhou,and sort out the difficulties of the implementation of the preferential policies of corporate income tax of non-profit organizations in H District of Guangzhou.The main difficulties include:firstly,the threshold of tax exemption qualification is generally high;secondly,the qualification approval process is relatively complex;thirdly,the explanation of tax preferential policies is not clear enough;fourthly,the propaganda channels of tax preferential policies are single;fifthly,the tax consciousness of non-profit organizations is weak.By searching relevant data for sorting out,investigating and studying,and drawing on the experience of foreign non-profit organizations in the implementation of corporate income tax preferential policies,this paper discusses the Enlightenment on the implementation of corporate income tax preferential policies for non-profit organizations in H District of Guangzhou City,and finally draws five suggestions for the improvement of the implementation of corporate income tax preferential policies for non-profit organizations in H District of Guangzhou City: The first is to set the scientific establishment of tax-free capital for non-profit organizations;the second is to simplify the qualification approval process of NPOs;the third is to refine the relevant policies of corporate income tax preference of NPOs;the fourth is to strengthen the publicity of tax preference policies of NPOs;the fifth is to increase the communication and guidance of financial personnel of NPOs.The study hopes to summarize the difficulties of the implementation of the corporate income tax preferential policies of the non-profit organizations in H District of Guangzhou,provide reference for the effective implementation of the tax preferential policies,encourage and support the non-profit organizations in essence from the tax preferential policies,promote the high-quality development of the non-profit organizations,and make greater contributions to the society.