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Jingdong book

中国非营利组织税收政策改革研究

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Jingdong book

中国非营利组织税收政策改革研究

Name: 中国非营利组织税收政策改革研究
Brand: Jingdong book
SKU: 3110116701
Price: 41.30 USD
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Content Description

我国非营利组织作为社会的“第三部门”，其作用和意义日益突出。政府职能改革、社会治理改革、事业单位改革、政府购买公共服务改革等一系列改革，都呼唤加快非营利组织改革。同时非营利组织也迎来了改革和大发展的重要历史时期。纵观各国非营利组织相关政策，税收政策是非营利组织发展过程中*重要的政策之一，非营利组织的发展离不开税收政策的改革与支持。《中国非营利组织税收政策改革研究》从多个方面，深入研究了我国非营利组织税收政策改革问题。

Author Description

汪昊副教授、经济学博士，本科就读于中南财经大学财税系，硕士、博士就读于中国人民大学，曾在美国印第安纳大学访学一年（2013）。曾获中国数量经济学会第八届优秀科研成果论文一等奖、中央财经大学涌金教师学术奖（2012）、中国人民大学优秀博士论文奖（2009）。主要研究领域为财税理论、制度与政策。曾主持国家社科基金课题、教育部人文社科基金课题各1项，参与各级各类课题多项。发表论文10余篇，专著2部。

Catalogue

第一章概论
一、非营利组织的一般理论
二、非营利组织与税收关系
三、我国的非营利组织改革
四、非营利组织税收政策现状
五、国外非营利组织税收政策借鉴
六、完善我国非营利组织税收政策建议

第二章非营利组织的一般理论与中国实践
一、非营利组织的概念
二、非营利组织的作用
三、我国非营利组织发展实践

第三章我国非营利组织税收政策现状分析
一、非营利组织的免税地位问题
二、非营利组织收入的税收问题
三、非营利组织支出的税收问题
四、向非营利组织捐赠的税收问题
五、非营利组织税收管理问题

第四章国外非营利组织税收政策经验借鉴
一、美国非营利组织相关税收政策
二、德国非营利组织相关税收政策
三、日本非营利组织相关税收政策
四、国外非营利组织税收政策特点与经验

第五章完善我国非营利组织税收政策建议
一、非营利组织的免税地位问题
二、非营利组织收入的税收问题
三、非营利组织支出的税收问题
四、完善对捐赠行为的税收问题
五、非营利组织的税收管理问题

第六章我国高等学校的税收政策改革研究
一、高校税收政策理论基础
二、高校税收政策现状与问题
三、高校税收政策改革建议
参考文献
附录非营利组织税收政策重要法规汇编
事业单位登记管理暂行条例
事业单位登记管理暂行条例实施细则
社会团体登记管理条例
基金会管理条例
民办非企业单位登记管理暂行条例
事业单位、社会团体、民办非企业单位企业所得税征收管理办法
中华人民共和国公益事业捐赠法
中华人民共和国企业所得税法（节选）
中华人民共和国企业所得税法实施条例（节选）
财政部国家税务总局关于非营利组织免税资格认定管理有关问题的通知
财政部国家税务总局关于非营利组织企业所得税免税收入问题的通知

Book Abstract

五、国外非营利组织税收政策借鉴
从美国、日本和德国三个有代表性的发达国家的非营利组织税收政策分析可见，其中有很多共同点，但同时也存在着不少差别，甚至完全不同的税收政策规定。对其比较与总结，可以为我国非营利组织税收政策改革提供借鉴。
1.对非营利组织分类制定税收政策。非营利组织是一个涵盖范围很广的概念，在其概念下包含的组织千差万别，并非只要是非营利组织就可获得免税优惠。从各国来看，均对非营利组织实行分类管理，具有如下相同点和不同点：
公益型、互益型和宗教型是一种普遍的划分。在这种划分下，各国对于公益型和宗教型非营利组织均给予免税政策，而对于互益型非营利组织，则存在差别，美国对26类互益型非营利组织给予免税政策。美国税法认为，这些互益型非营利组织对组织成员提供了非营利性、互助性服务，应该给予免税地位。但德国和日本税法则未对互益型组织给予免税政策，认为其受益范围仅为组织成员，不同于面向公众的公益型非营利组织，因此，仅对公益型组织和宗教型组织给予明确的免税政策。
法人制与非法人制非营利组织采取不同的税收政策。各国均规定取得法人资格的非营利组织才有资格享受免税待遇，而大量没有注册的非法人非营利组织则不能享受免税待遇。此外，一些非营利组织采取信托制，美国税法将信托公司视为与合伙企业类似的“导管公司”，给予免税政策。
2.免税资格需经税务机关的严格认证。免税资格是非营利组织的生存基础，可以帮助非营利组织降低负担、方便融资，树立品牌形象。与此同时，各国税务机关均对其进行严格的监管，其中有如下相同点和不同点：
各国均制定相应的评价标准，只有符合标准的非营利组织才能获得免税资格。其中，必须以非营利为目的，不得为个人谋取利益，机构终止时全部剩余不得分配、不得从事政治活动等均是各国对非营利组织的相同要求。
各国对免税资格认定宽严不同。在日本，由于认定条件过于严格，大多数非营利法人均无法获得免税资格，因此其免税资格的认定制度受到批评，同时政府在认定中存在较大的自由裁量权，政策不公现象普遍。而美国实行的是宽进严查的政策，因此，获得免税资格并非难事，但是在获得之后，需要接受税务机关严格的监管和稽查，如果存在滥用免税资格的情况，则给予处罚并撤销免税资格。
3.非营利组织经营收入税收政策差别大。对于免税的非营利组织，如果其从事营利性活动，并取得营利性收入，该收入是否需要纳税？从各国做法来看，差别较大，并不统一。
例如美国，1950年前，具有免税资格的非营利组织从事的所有经营活动均免税，因为即使经营性收入也被用于非营利活动，其采用的规则被称为“最终用途规则”。但1950年后，美国税法修改了这一政策，将非营利组织的经营活动分为与免税目的“相关”和“不相关”经营活动，其中相关经营活动免税，不相关经营活动需要按一般企业所得税法缴纳企业所得税。这一做法的目的是，使非营利组织在从事与营利组织相同活动时，二者能够公平竞争。
……

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