非营利组织所得税优惠制度比较与借鉴

非营利组织在提供公共物品、保障社会公益方面有弥补政府缺陷的"替代效益",许多国家或地区为了鼓励和促进公益事业,均从所得税法方面对捐赠人和非营利组织自身作了税收优惠的制度安排。我国应进一步提高对捐赠人的税前扣除额,区分非营利组织收入的不同性质给予不同的税收优惠待遇,加强对非营利组织的税收监管。

Comparison and Reference on Income Tax Preferential Benefit System of Non-profit Organizations

Non-profit organizations achieve"substitute benefit"for remedying defects of government in providing public goods and protecting the common goods.So many countries and districts give such donators and non-profit organizations favorable tax policies to encourage and facilitate public welfare.China should further increase the pre-tax deduction quota of do-nators,distinguish different types of revenues of non-profit organizations so as to grant appropriate preferential policies,and strengthen the taxation control of non-profit organizations.