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过去在非营利组织运作经费中,政府资助和私人捐赠占了很大比例。而随着市场竞争日益激烈,越来越多的非营利组织面临资金短缺和事业扩大的矛盾,通过商业化的运作方式筹集资金成为各国非营利组织发展的大趋势。而一旦非营利组织的经营合法化,对其运作中的监督管理应主要通过税收体现。税收法规的不完善,不仅是导致非营利组织运作不规范的重要因素,而且会造成国家税收的大量流失。从这个意义上讲,对非营利组织商业活动的税收规制就显得尤为重要。
In the past, non-profit organization operating funds, government subsidies and private donations accounted for a large proportion. With the increasingly fierce market competition, more and more non-profit organizations are confronted with the shortage of funds and the expansion of their businesses. Raising funds through commercialized operation has become the general trend of non-profit organizations in various countries. Once the non-profit organization’s operation is legalized, the supervision and administration in its operation should be reflected mainly through taxation. The imperfect tax laws and regulations not only result in the non-standard operation of non-profit organizations, an important factor, but also cause a substantial loss of state revenue. In this sense, it is particularly important to regulate the taxation of nonprofit commercial activities.