社会组织既不同于政府组织,也不同于企业组织。社会组织的独特性质,决定了社会组织的特殊作用和特殊地位。社会组织可以在提供公共物品的同时,弥补政府失灵和合约失灵。对社会组织实施优惠的税收政策不仅可以实现社会组织管理的规范化,还能起到促进社会组织发展的作用,从而实现更大的社会效益。具体而言,完善支持社会组织发展的税收政策有以下几点 Social organizations are different from government organizations and business organizations. The unique nature of social organizations determines the special role and special status of social organizations. Social organizations can make up for government failures and contract failures while providing public goods. The implementation of preferential tax policies on social organizations can not only standardize the management of social organizations but also promote the development of social organizations so as to achieve greater social benefits. Specifically, the following points have been taken to improve the tax policy that supports the development of social organizations