中美非营利组织税收政策比较探微

运用税收政策促进非营利组织的发展,是世界各国的共同做法。美国作为世界上税收制度最为完善的国家之一,对非营利组织的税收政策极大地促进了非营利组织的发展与完善。与美国的非营利组织税收政策相比,我国对非营利组织的税收政策仍存在诸多问题,需要进一步改革与完善。

Comparing Tax Policy of Non-profit-making Organizations between China and America

As an important component of organizations in social areas,non-profit organizations(NPOs) contribute much to social interests and release the burden of governments.Governments all over the world gradually pay more attention to NPOs and give them many favorable policies on tax.As one of the countries with perfect tax system,America has made out favorable policies for NPOs,which promotes the development of NPOs.Compared with the tax system in America,China should further reform and improve its tax system,because there exist some problems in tax policy toward NPOs.