论以公信力为标准的公益性非营利组织税法体系

我国的慈善事业正值成长壮大时期，而相应的公益性非营利组织税法体系尚未建立。对域外慈善税收立法经验进行比较研究发现，我国存在税收优惠政策不公平、免税资格和免税范围认定困难等问题，已经影响到慈善事业和民间慈善组织的可持续发展。文章指出，应当摒弃我国目前以慈善组织与政府的关系为税收优惠的标准，构建以公信力为标准的公益性非营利组织税法体系，进一步区别非营利组织和公益组织，明确公益组织的免税资格和免税范围，以促进我国慈善事业的进一步发展。

Constructing Tax System of PBOs Based on Credibility

Chinese philanthropy comes as growing period,and the corresponding PBOs existing tax system has not been set up,the questions such as preferential taxation policy unfair,charity duty-free qualification and tax-free scope identification difficulty,to have affected the charity and non-governmental charity's sustainable development.We should construct the PBOs' tax system based on the credibility on the condition that further distinguish the NPOs and the PBOs,clear duty-free qualification and tax-free scope to...