摘要
非营利组织所得税优惠制度在我国已经粗具雏形。国内学界对于这一制度法理基础的论证尚未开始。理论基础的缺位导致非营利组织所得税优惠制度在现实中难以得到认同。希冀国外相关基础理论的引入将在一定程度上填补理论空白;国内相关制度发展脉络的梳理呈现出在基本问题上逐渐明朗的态势。所有这些努力将有助于正确解读、理性审视和贯彻落实现有非营利组织所得税优惠制度。
Preferential policy of income tax for nonprofit organization is taking shape in our country. The demonstration of its legal base in the academic circle does not begin. The absence of theoretical base leads to the lack of identification towards the policy in reality. The introduction of foreign relative basic theory into China is expected; the arrangement of its development at home is becoming clear. All this effort will contribute to the correct interpretation, rational examination and application of this preferential policy.
出处
《求是学刊》
CSSCI
北大核心
2009年第1期85-91,共7页
Seeking Truth
关键词
非营利组织
税收优惠
辅助理论
公益捐赠税前扣除
nonprofit organization
preferential welfare donation before tax policy of income tax
auxiliary theory
deduction of public
