非营利组织参与政府购买公共服务的财税法律问题研究

发布时间：2018-07-28 19:38

【摘要】：自1980年以来,在欧美发达国家的政府行政管理过程中,一种通过政府与非营利组织平等合作,以多种形式促成民间组织协助政府部门实现提供公共服务的社会职能的模式逐渐显现。该项改革对于政府实现高效率的行政管理具有里程碑的意义,在政府与公民之外,寻求一种第三方的民间力量加入到政府公共治理的过程,其实现形式从最开始单方面的政府补贴,发展为公共服务部分外包,再到公共服务市场化机制下的平等主体之间的承包合同。非营利组织随着政府购买的发展与深入,逐渐壮大,并对社会治理产生巨大的影响。本文中,主要以非营利组织为主体研究对象,对其参与政府购买公共服务的财税法律规制为核心,通过分析非营利组织参与政府购买公共服务的现实基础,结合财税体制改革、与社会治理法治化的要求,从保障非营利组织税收正当性,政府购买公共服务的规范性以及非营利组织内部治理法治化三个层面分析财税法对非营利组织参与政府购买公共服务进行调整的必要性。本文基于对目前我国财税法调整非营利组织参与政府购买公共服务现状的梳理,与域外发达国家经验进行对比总结,探索以非营利组织为主体,政府购买公共服务为主要内容的财税法律保障机制。第一部分主要围绕政府购买公共服务的发展背景,非营利组织的产生历史,以及两者间关系的演变为重点进行分析,首先明确公共服务、政府购买、非营利组织内涵与外延的界定,其次以非营利组织的设立发展为基础,归纳其参与政府购买公共服务的现实动因。第二部分对财税法调整非营利组织参与政府购买公共服务的理论进行探讨,主要从公共治理理论、行政契约理论、公共财产法理论三个基础理论进行分析与总结。第三部分深入探讨财税法调整的必要性问题,进一步分析在这个公共服务的购买过程中的法律关系,梳理实践中我国财税法调整非营利组织参与政府购买公共服务存在的法律困境。第四部分是对域外非营利组织参与政府购买公共服务实践经验进行了探讨,通过对美国、英国和德国政府的经验和相关法规制度的进行归纳总结,得出针对我国的启示。第五部分探索构建我国非营利组织参与政府购买公共服务的财税法律构架,主要包括健全政府购买机制,完善非营利组织财税优惠政策,建立多元化的纠纷解决机制三个方面。
[Abstract]:Since 1980, in the process of government administration in developed countries in Europe and the United States, a kind of cooperation between government and non-profit organizations has been carried out on an equal basis. The mode of helping the government to realize the social function of public service gradually appears in various forms. This reform has milestone significance for the government to realize the high efficiency administration. Besides the government and the citizen, it seeks a kind of third party folk force to join in the process of government public governance. Its realization form from the initial unilateral government subsidy to the public service partial outsourcing, and then to the public service marketization mechanism between the equal subjects contract. With the development and deepening of government purchase, non-profit organizations have a great influence on social governance. In this paper, the non-profit organizations as the main research object, the government to participate in the purchase of public services as the core of the financial and tax regulation, through the analysis of non-profit organizations to participate in the government purchase of public services on the basis of the reality, combined with the fiscal and tax system reform. And the requirements of legalization of social governance, in order to ensure the legitimacy of tax collection of non-profit organizations, The regulation of government purchasing public service and the rule of law of non-profit organization's internal governance analyze the necessity of adjusting non-profit organization's participation in government purchase of public service by fiscal and taxation law. Based on the analysis of the current situation of non-profit organizations participating in government purchase of public services in China, this paper compares and summarizes the experiences of overseas developed countries, and explores the non-profit organizations as the main body. Government purchase of public services as the main content of fiscal and tax protection mechanism. The first part focuses on the background of government purchase of public services, the history of non-profit organizations, and the evolution of the relationship between the two. The definition of the connotation and extension of non-profit organizations, secondly, based on the establishment and development of non-profit organizations, summarizes the realistic motivation of their participation in government purchase of public services. The second part discusses the theory of adjusting non-profit organizations' participation in government purchase of public services, mainly from three basic theories: public governance theory, administrative contract theory and public property law theory. The third part deeply discusses the necessity of fiscal and taxation law adjustment, and further analyzes the legal relationship in the process of purchasing public services. This paper combs the legal dilemma of non-profit organizations participating in government purchase of public services in the practice of fiscal and taxation law adjustment. The fourth part is to discuss the foreign non-profit organizations participating in the practice of government purchase of public services experience, through the United States, Britain and Germany government experience and related laws and regulations are summarized, draw inspiration for our country. The fifth part explores how to construct the legal framework of finance and taxation for non-profit organizations to participate in government purchase of public services. It mainly includes three aspects: perfecting the mechanism of government purchase, perfecting the preferential policies of non-profit organizations and establishing a diversified dispute resolution mechanism.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.2

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