我国非营利组织营利活动的税收优惠问题浅探

On the Problem of Preferential Tax on NGO’s Prof-it-Making Activities in China

摘要: 非营利组织是社团革命、社会管理民主化的产物。但因为我国法律上没有明确划分“营利组织”与“非营利组织”的界限，在实践中非营利组织有各种名称，为维持运营，非营利组织也会从事营利性活动，对此，法律并无禁止性规定。因此，主张加大非营利组织的优惠力度，不论其从事营利性还是非营利性活动都给与税收优惠，可能违背税收优惠政策的初衷。本文提出应从静态的资格优惠转向动态的行为优惠，以营利活动是否体现组织的非营利目的为标准来确定税收优惠政策在非营利组织营利性活动方面的适用。 The non-profit organization (hereinafter referred to as NGO) is a product of society revolution and social democratic management. However, being no clear division of “for-profit organization” and “non-profit organization” in laws, NGOs have a variety of names in practice. In reality, non-profit organization engages in profit-making activities in order to maintain its operation. However, there are no legal provisions for that. Therefore, the opinion that NGOs should be given preferential tax regardless of its engaging in for-profit or non-profit activities may violate the intention of preferential tax policy intention. This paper believes that the preferential tax policy for NGOs should be turned from static qualification concessions to dynamic behavior of preferential, and as far as profit-making activities of NGOs are concerned, the application of preferential tax policy should depend on whether their profit-making activities reflect the aim of non-profit organizations.