非营利组织又称“非政府组织”、第三部门”。20世纪80年代以来,中国非营利组织的数量和规模都有了较快增长,在许多领域发挥了积极作用,一定程度上弥补了政府提供公共服务或公共产品的不足。而如何促进我国非营利组织的健康发展,税收政策无疑起了一个非常重要的作用,本文对我国非营利组织的税收政策进行简要分析并提出改革建议。 Nonprofit organizations are also called “non-governmental organizations” and “the third sector.” Since the 1980s, the number and size of non-profit organizations in China have increased rapidly and have played an active role in many fields to a certain extent The government provides public services or public products.While promoting the healthy development of non-profit organizations in our country, the tax policy undoubtedly plays a very important role. This article briefly analyzes the tax policies of non-profit organizations in our country and puts forward the suggestions for reform.