营利性行为界定与完善非营利组织所得税制标准

非营利组织营利性行为所得的税制标准除了必须坚持收入用途标准和相关经营标准外,还必须做如下补充或修正：税收优惠所得上限符合组织绩效最大化目标;高于社会平均劳动报酬的薪酬差额应调增应纳税所得额;不高于无风险投资收益率的出资者回报免征所得税;非限定性净资产增长率超过规定标准的,实行超额累进税率征收净资产税;依社会服务总量确定管理费用的税前扣除额。

The Definition of Profitable Activities and Improvement of Income Tax System Standard for Non-profit Organizations

In addition to adherence to income purpose standard and related operating standard,the income tax system standards for non-profit organizations must also be added as follows: the upper limit of income tax preference must fit the objective of maximum organizational performance;the salaries difference exceeding the social average should be levied income tax;the returns of investment below risk-free return are exempt from income tax;if non-restrictive growth rate of net assets exceed the prescribed standards,n...