非营利组织当前已经成为社会的一个重要组成部门,它是对政府和市场的必要补充。改革开放后,我国非营利组织发展非常迅速,我国对非营利组织的税收制度已不适应其发展的现状,在课税的相关政策及其征管方面存在一些问题,针对这些问题,借鉴国外经验,提出完善相关立法,确立非营利组织法律地位和基本税收政策及其改革趋势。 Nonprofit organizations have now become an important part of society, which is a necessary complement to the government and the market. After the reform and opening up, the non-profit organizations in our country develop very rapidly. Our country’s non-profit organization tax system has not adapted to the current situation of its development. There are some problems in tax-related policies and their collection and management. In response to these problems, Proposed to improve the relevant legislation to establish the legal status of non-profit organizations and the basic tax policy and its reform trend.