非营利组织营利活动及其收入的税法规制——制度比较分析的视角

本文通过中外理论及法律法规比较,揭示了非营利组织的基本特征,即非营利组织是具有组织性、非利润分配性、民间性、自治性和志愿性的组织。同时,为了扩大收入来源,保证非营利组织的可持续发展,国家应在附加有关限制条件的基础上,允许非营利组织开展营利活动。与此同时,需采用不同标准划分非营利组织营利收入的来源和用途,针对不同类型的收入设计不同的税收优惠政策,从而达到鼓励社会力量兴办公益事业、促进市场公平竞争的目的。

On Issues of NPO's Business Behavior and Profit Taxes:from Comparative Institutional Perspective

By comparing the Chinese and overseas codes and theories,this paper discovers that Non-profit Organization(NPO)has the characters of organized,private,non-profit-distributing,self-governing and voluntary.However,NPO should be accepted to conduct for profit activities for more returns and sustained development.And various standards and preferential tax policies should be designed according to their income sources and usages as well as different kinds of income types so as to improve the fair competition and ...