制定非营利组织所得税政策应注意的问题初探

• 作 者: 蒋新美
• 机 构: 东营市财政局,
• 出 处: 网络财富
• 发表日期: 2008年09期
• 关键词: 税收政策 非营利组织 捐赠支出 所得税政策 所得额 所得税征收 纳税申报办法 费用扣除标准 所得税制度 工资费用

非政府、非企业的组织在社会生活中起着政府和企业无法替代的作用,因而世界各国在税收政策中都给予这些组织许多的优惠,我国的非营利组织无论其发展历史还是现状,都与其他国家有着很大的区别,研究我国的非营利组织所得税政策,必须从认识我国的非营利组织入手。本文即通过对非营利组织的认识和对我国现有非营利组织相关税收政策的分析,深入研究我国非营利组织的所得税政策。

Non-governmental and non-governmental organizations play an irreplaceable role in the social life of the government and enterprises. Therefore, all the countries in the world give many favorable concessions to these organizations in their tax policies. All of our non-profit organizations, regardless of their development history or the current situation, There are great differences between other countries. To study the income tax policy of non-profit organizations in our country, we must start from the non-profit organizations that know our country. In this paper, through the understanding of non-profit organizations and the analysis of tax policies related to the existing non-profit organizations in our country, this paper studies the income tax policies of non-profit organizations in China.