摘要
非营利组织在构建社会主义和谐社会中发挥着日益显著的作用。但是,现行税收制度的内在缺陷在一定程度上制约和阻碍了非营利组织的良性发展。建立科学的税收制度体系,保障非营利组织的资源汲取和健康发展,将为其充分发挥构建和谐社会的功能提供必要的制度环境和政策支持。
Non-profit organizations are playing increasingly important role in buildinging the harmonious socialist society, but the sound development of these organizations has been limited to some extent due to internal deficiency of the current tax system. Building a scientific tax system ensuring fund allocation and sound develoment of non-profit organizaitons will give the organizations access to necessary system environment and policy support.
出处
《中国矿业大学学报（社会科学版）》
2008年第4期67-70,共4页
Journal of China University of Mining & Technology(Social Sciences)
关键词
非营利组织
和谐社会
税收制度
科学发展
non-profit organization
harmonious society
tax system
scientific development
