我国非营利组织税收优惠法律制度完善的研究

我国为鼓励非营利组织的发展，为捐赠人和非营利组织自身都制定了一系列税收优惠措施。但是现阶段的税收优惠制度存在的诸多不足不能满足我国非营利组织的发展要求。我国应从合理区分非营利组织性质，对非营利组织的营利收入予以合理免税、改进捐赠激励机制等方面完善非营利组织的税收优惠法律制度，以便实现非营利组织的可持续发展。

A Research on the Perfection of Preferential Tax System for ChineseNon-Profit Organizations

In order to encourage the development of non-profit organizations, our country enacted a series of tariff preference measures to the donators and also the non-profit organizations themselves. But the current tax preference system that exists some deficiencies can＇t meet the requirements of Chinese non-profit organizations＇ development. Our country should perfect our nonprofit tax preferec elegal system by distinguishing the properties of nonprofit or- ganizations, making reasonable tax exemption for the profit income of nonprofit organizations and improving the do- nation incentive mechanisms ere, so as to realize the sustainable development of the non-profit organizations.