论文部分内容阅读
新《企业所得税法》规定非营利性组织的营利性收入应纳入应税范畴,但却并未对非营利性收入(比如会费、捐赠收入)进行明确规定。《企业所得税法实施条例》则要求非营利性组织的界定由财政部、民政部、国家税务总局根据非
The new Corporate Income Tax Law stipulates that nonprofit organizations’ profit-making income should be included in taxable categories, but the non-profit income (such as dues and donations) should not be clearly defined. The Implementation Regulation of the Law on Enterprise Income Tax requires that the definition of non-profit organizations be determined by the Ministry of Finance, the Ministry of Civil Affairs and the State Administration of Taxation on the basis of