The Research On Tax Incentive Policies Of Non-profit Organization

Due to the unique social functions of non-profit organizations,it obtained the national tax incentives encourage.Non profit organizations are mainly engaged in social public welfare undertakings.In terms of provision of public goods,it is more professional and efficient than the government,to avoid the corruption;Compared with general commercial department,it can better reflect the fairness of public goods and charity.How to explore a suitable tax policy to promote the development of the nonprofit organization,become hot topics in the study of the scholars in recent years.This paper introduces the nonprofit organization some of the basic situation,such as the definition and the social function,and from the field of activity theory,the western public policy theory and the theory of tax law three angles,illuminates the tax incentives for the development of nonprofit organization theory basis.After finishing now I state to increase some current nonprofits tax incentives,points out the shortage of Chinese non-profit organizations tax incentive policy.And from tax subject respectively from non-profit organizations,the relevant tax rules and information disclosure and so on compares the United States,Britain and Japan and other advanced countries with tax policy,the non-profit organizations in our country is put forward in the duty-free qualification for non-profit organizations and specific incentive measures can make some Suggestions.This paper also made some empirical and model test.Nonprofit organization is exempt from the donation income,part of its donors are also exempt from originally should pay tax,from now on in terms of tax incentives to reduce the nation’s fiscal income,but from the overall,can increase the government and the nonprofit organization relatively amount of funds available.For non-profit organizations should pay the business income tax,can be seen through the econometric model,the development of non-profit organizations will drive the growth of the country’s tax revenue.Therefore,non-profit organizations ‘ tax policy is very reasonable.Finally the authors conclude,optimize tax incentives of non-profit organizations in our country,first of all,the correct understanding and reasonable to establish the tax system goal of nonprofit organization in our country,perfect the nonp rofit tax-exempt status authentication,tax registration and tax audit system,segment operating income in a nonprofit organization USES,and the formulation reasonable tax incentives,incentives donations,such as: make donations to non-profit organizations under the tax system and levy inheritance tax and income tax law of the development of nonprofit organization measures such as tax incentives to promote the sustainable development of the non-profit organizations in our country.