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社会组织的财税政策主要由政府对社会组织的财政支出和税收优惠政策两部分内容构成。在许多国家,社会组织的财税政策一般都具有合法性、优惠性、限定性和约束性等特点,各国普遍采用整笔拨款、具体项目资助、合约、贷款及贷款担保、消费券和税收优惠等方式支持社会组织的发展。与他国相比,我国现行社会组织财税政策虽已初步成形,但仍存在规范不清、资助不均及缺乏绩效控制等问题。学习国外经验,借助多元化的财税调节手段引导和支持社会组织发展,是我国各级政府在探索政府改革、社会管理及和谐社会建设方面的一个重要课题。
The fiscal and tax policies of social organizations are mainly composed of two parts: the government expenditure on social organizations and the tax preferential policies. In many countries, the fiscal and tax policies of social organizations generally have the characteristics of legitimacy, preferential, restrictive and binding, and generally adopt Lump Sum Grant, specific project funding, contracts, loan and loan guarantees, coupons and tax incentives, etc. Ways to support the development of social organizations. Compared with other countries, although the fiscal and taxation policies of the current social organizations in our country have taken initial shape, there are still some problems such as unclear norms, uneven funding, and lack of performance control. Learning from foreign experience and guiding and supporting the development of social organizations through diversified fiscal and taxation adjustments are an important issue for our government at all levels in exploring government reform, social management and building a harmonious society.