我国非营利组织的免税资格认定管理问题研究

发布时间：2018-06-07 04:03

本文选题：非营利组织 + 免税资格　；参考：《山东大学》2017年硕士论文

【摘要】：随着市场经济的不断发展,中国政府的职能正在发生转变,转变的方向一方面是将本应由市场调节的部分交由市场调节,另一方面就是借助民间的力量,也就是通过非营利组织来提供部分社会服务,以弥补政府的不足,优化和改进公共服务职能。基于此,国内的非营利组织进入了高速成长的阶段。但是一直以来,在以组织收入为工作中心的税务工作领域,非营利组织政策不完善,更新不及时,免税资格条件不明确,申请困难,捐赠抵扣资格要求苛刻等等情况导致对非营利组织的财税扶持力度不足,不完善的管理及迟滞不前的政策甚至已经开始对非营利组织成长发展形成了一定的阻碍。非营利组织的管理包括多个方面,注册登记、年度审核、纳税申报、免税备案等等,本文将从免税资格认定这个角度入手,使用了规范分析法对非营利组织的概念及分类等问题做介绍分析,使用比较分析法将国内现有的非营利组织管理中的免税资格认定管理情况与国外对应的管理经验进行对比,得出适应国内国情需要的部分,便于政策制定借鉴。通过使用实证分析的方法,指出当前在实际管理中国内非营利组织在进行免税资格认定时碰到的各种障碍,分析国内税收管理部门在实际的征收管理中存在的不足和遇到的各种问题。发现在实际管理中,国内的非营利组织涉税的法律法规有着诸如立法层次低,部门之间关于非营利组织的定义存在不统一、不清晰,政策不成体系,免税资格认定程序不合理,税务部门后续管理手段不足等各种问题,通过这些分析结合国外经验的有益部分,得出当前国内非营利组织政策制定应从提升立法级次、统一明确非营利组织概念体系及种类划分标准、注意政策体系化、理顺免税资格认定程序及权限、加强后续征收管理等方面着手优化。
[Abstract]:With the continuous development of the market economy, the functions of the Chinese government are changing. On the one hand, the direction of the change is to transfer the parts that should be regulated by the market to the market for adjustment, and on the other hand, with the help of civilian forces, That is to provide some social services through non-profit organizations to make up for the deficiencies of the government and to optimize and improve the public service functions. Based on this, the domestic non-profit organizations have entered the stage of high-speed growth. However, in the field of tax work with organizational income as the center of work, non-profit organizations have imperfect policies, timely updates, unclear eligibility conditions for tax exemption, and difficulties in applying for tax exemption. The strict qualification requirements of donation credits lead to insufficient financial and tax support for non-profit organizations, imperfect management and sluggish policies, which have even begun to hinder the growth and development of non-profit organizations. The management of non-profit organizations includes many aspects, such as registration, annual audit, tax declaration, tax exemption filing and so on. This paper introduces and analyzes the concept and classification of non-profit organizations by normative analysis, and compares the management of tax-exempt qualification in the management of NPOs in China with the corresponding management experiences of foreign countries. Get the part that adapts to the domestic national condition need, facilitate the policy to draw lessons from. By using the method of empirical analysis, this paper points out the various obstacles encountered by NPOs in the actual management of tax exemption qualification in China. This paper analyzes the deficiencies and problems in the actual collection and management of domestic tax administration departments. It is found that in the actual management, the laws and regulations of domestic non-profit organizations concerning tax have such as low legislative level, the definition of non-profit organizations among departments is not uniform, unclear, the policy is not systematic, and the procedure for determining tax exemption qualification is unreasonable. Through these analysis and the beneficial part of foreign experience, we can draw a conclusion that the current policy making of domestic non-profit organizations should be upgraded from the level of legislation. The concept system and classification standard of NPO should be unified and defined, the policy systematization should be paid attention to, the procedure and authority of tax-exempt qualification should be straightened out, and the management of subsequent collection should be strengthened.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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