境外非政府组织在华运作的税收问题研究

发布时间：2018-03-26 01:37

本文选题：境外非政府组织　切入点：合法地位　出处：《云南财经大学》2015年硕士论文

【摘要】：在当今的国际社会,伴随着经济全球化浪潮带来的资本流动出现的另一个趋势是全球公民社会现象,也称全球结社革命,一大批国际非政府组织(International Non-Governmental Organization,INGOs)开始活跃于世界各地。改革开放以来,也陆续有一大批境外非政府组织(为论述方便,INGOs主要指代境外非政府组织)进入我国。他们带来了资金和志愿精神,为我国的医疗、教育、扶贫、救灾、弱势群体权益维护等方面带来了显著而持久的作用,然而不可否认的是,INGOs也对我国的国家安全、政治稳定带来了一定的潜在威胁。因而如何通过构建法治框架,建立监管与引导并行、鼓励与限制并重的管理制度成为当务之急。这其中,构建INGOs的税收制度就成为了重要一环。本文第一部分首先对INGOs的定义、特征、分类进行了介绍。作为NGO的一类,INGOs除具备非政府性、非营利性、组织性、公益性或互益性、自治性、合法性的特征外,还有跨国性的特性。接下来本章对向INGOs征税的法理依据作了介绍。本文第二部分介绍了我国现行的NGO税收制度,意义在于这套制度适用于以基金会和外国商会形式设立的INGOs,并且代表了立法部门对NGO税收的认识和态度,对未来INGOs税制的建立具有较大的借鉴意义。现行NGO税收制度,主要针对的税种有企业所得税、流转税,对NGO的税收征收管理采用产生纳税义务后主动申报的方式。对NGO的税收制度缺乏体系性,优惠力度也较为有限,而且这套制度同样因多数INGOs缺乏合法身份而得不到适用。第三部分是现行NGO税制对INGOs的适用情况。现行NGO税收登记与NGO的设立登记相挂钩,而多数NGO的设立主体并不包括境外自然人或法人,这是导致现行NGO税制无法适用于INGOs的最主要原因。第四部分是比较研究,限于资料收集的难度和篇幅,本文仅介绍了美国对INGOs的管理和美国对免税组织的税收管理制度。美国非营利公司示范法对INGOs采取了简单注册的开放的管理模式,该法虽非立法机关制定但被多数州采用。对免税组织的规定主要在联邦税法第501(c)3条规定,满足法定非营利目的、不为个人谋取利益和非政治性的组织即可申请成为免税组织,而无论其是否在美国国内设立。第五部分是对INGOs税收管理的建议。建议分为三大类,即确立INGOs的合法身份、完善NGO税收制度和建立完善INGOs的税收征管制度,并在每一类下提出了若干具体建议。赋予INGOs合法身份并进行税收、给予税收优惠在技术上并不困难,在观念上要通过合理解释的方法,用好现行税法的规定,将INGOs纳入税法管控的范围。
[Abstract]:In today's international community, another trend that has emerged with the wave of economic globalization is the phenomenon of global civil society, also known as the global revolution of association. A large number of international non-governmental organizations, International Non-Governmental Organization (INGOs), have been active in various parts of the world. Since the beginning of reform and opening up, There are also a large number of foreign non-governmental organizations (mainly referring to foreign NGOs) coming into our country. They bring funds and volunteerism to our country's medical care, education, poverty alleviation and disaster relief. The protection of the rights and interests of the vulnerable groups has brought about a significant and lasting effect. However, it is undeniable that INGOs also bring a certain potential threat to the national security and political stability of our country. Therefore, how to build the framework of the rule of law, It is urgent to establish the management system of supervision and guidance in parallel, encouraging and restricting equally. Among them, the construction of tax system of INGOs has become an important link. The first part of this paper first defines the definition and characteristics of INGOs. The classification is introduced. As a kind of NGO, INGOs not only have the characteristics of non-governmental, non-profit, organizational, public welfare or mutual benefit, autonomy, legitimacy, but also have the characteristics of non-government, non-profit, organization, mutual benefit, autonomy, legitimacy, etc. Then this chapter introduces the legal basis of taxing INGOs. The second part of this paper introduces the current tax system of NGO in China. The significance of this system is that it is suitable for the foundation and the foreign chamber of commerce, and represents the understanding and attitude of the legislative department to the NGO tax system, which is of great significance to the establishment of the future INGOs tax system. The main taxes are enterprise income tax, turnover tax, tax collection and management of NGO, which adopts the method of voluntary declaration after the tax obligation arises. The tax system of NGO is not systematic, and the preferential intensity is also relatively limited. The third part is the application of the current NGO tax system to the INGOs. The current NGO tax registration is linked to the establishment of the NGO. However, most of the main bodies of NGO do not include natural persons or legal persons from abroad, which is the main reason why the current NGO tax system cannot be applied to INGOs. The fourth part is comparative study, which is limited to the difficulty and length of data collection. This paper only introduces the administration of INGOs in the United States and the tax administration system of tax-exempt organizations in the United States. The Model Law on Non-profit companies of the United States adopts an open management model of simple registration for INGOs. Although this law is not enacted by the legislature, it is adopted by most states. The provisions on tax-exempt organizations are mainly stipulated in Article 501(c)3 of the Federal tax Code, which satisfy the statutory non-profit purposes and allow organizations that do not seek benefits for individuals and which are not political to apply for tax-exempt organizations. Whether or not it is set up in the United States or not, the fifth part is the suggestions on the tax administration of INGOs. The suggestions are divided into three categories: establishing the legal status of INGOs, perfecting the tax system of NGO and establishing and perfecting the tax collection and management system of INGOs. Some specific suggestions are put forward under each category. It is not difficult to give INGOs legal status and tax revenue, and it is not difficult to grant tax preference. In concept, we should make good use of the provisions of the current tax law by means of reasonable explanation. Bring INGOs into the scope of tax control.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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