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当前宗教团体的财产与收入日益庞大,但国家对其进行的公共管理却严重不足,事实上形成了大量宗教团体财产与收入脱离于国家掌控范围之外的局面。由于宗教团体拥有自主管理的法律地位,不能对其运用一般的公共管理手段,因此具有相对中立性质的税收工具,是管理宗教团体财产与收入的良好手段。本文建议进一步以是否从事慈善事业来决定免税资格,以此为基础加强对宗教团体财产与收入的税收管理,即对于那些向慈善组织转化的宗教团体所拥有的财产与收入给予免税待遇,但监管其财产与收入的运用,对那些无意于向慈善组织转化的宗教团体所拥有的财产与收入通过征收相应税收来实行管理监控。
At present, the religious organizations have an increasingly large amount of property and income, but the public administration under the state is seriously under-represented. In fact, a large number of religious groups have formed a situation in which their property and income are beyond the control of the state. Because religious groups have the legal status of self-management and can not apply general public management measures to them, a relatively neutral tax tool is a good means of managing property and income of religious groups. The paper proposes to further increase the tax administration on the property and income of religious groups on the basis of whether or not to engage in philanthropy as the basis for tax exemption on property and income owned by religious groups converted to charitable organizations. However, The use of property and income controls the management of property and income owned by religious groups that are not intended to be converted to charitable organizations through the corresponding taxation.