我国非营利组织的所得税优惠制度研究

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1、ChapterthreeexplainsrelevantlegislativeandpracticalexperienceofsomeforeigncountriesandTaiwan，anddrawstheenlightenment.Theirsystemsofincometaxexemptionfornonprofitorganizationsaremature,whichbaseonperfectfundamentaltheories.Thereisalotofadvancedexperiencewhichweshouldlearnfromthroughtheprocesso

2、fimprovingincometaxexemptionsystemfornonprofitorganizations.ThischapterfirstlyintroducesthelegislativeorientationandtheoreticallegitimacyinAmerica,JapanandTaiwan.Secondly,basingonproblemsthatexitinsystemsofincometaxexemption,thispaperanalyzesthemfromthreeaspects——nonprofitorganizationsenjoyinc

3、ometaxexemption,donorsenjoytaxexemptionandtaxregulation.Finally,thispapergivessomeopinionsonhowtoimproveandperfectincometaxexemptionsystemfornonprofitorganizations.Chapterfourpresentsaschemeforimprovingthesystemofincometaxexemptionfornonprofitorganizations.Inviewofthequestionsoccurredintheimpl

4、ementationofthecurrentincometaxexemptionsystemfornonprofitorganizations,accordingtoAmerica,JapanandTaiwan’slegislativeandpracticalexperience,thischapterproposestheimprovements.First,weshouldconfirmthenatureofnonprofitorganizationsandbuilditsbasictheoriesintheory.Second,“principleofthreeclarify

5、ing”、principleofjusticeandprincipleofefficiencyshouldbeconfirmedlegislativeprinciplesofnonprofitorganizations；Thirdly,weshouldimprovethesystemfromthreeaspects——nonprofitorganizationsenjoyincometaxexemption,donorsenjoytaxexemptionandtaxregulationKeyWords：NonprofitOrganizations；IncomeTaxExemptio

6、n；LegislativeandPracticalExperience;DefectAnalysis；Enlightenment；Countermeasures2目录引言.......................................................................................................................1（一）研究背景及目的...............................................................................

7、.................1（二）相关文献综述....................................................................................................11.国外研究概况....................................................................................................