| 基金会的税法规制初探 |
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| 引用本文： | 汪鑫,郑莹.基金会的税法规制初探[J].武汉大学学报：哲学社会科学版,2004,57(4):541-545. |
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| 作者姓名： | 汪鑫 郑莹 |
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| 作者单位： | 武汉大学,法学院,湖北,武汉,430072 |
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| 摘 要： | 基金会属于非政府、非营利性的社会团体,其特性决定了其生存与发展与税法规制息息相关。因此,税法对于基金会给予了包括所得税、商品税等各方面的税收优惠。但我国对于基金会的税收支持还显欠缺,有待于进一步加强与完善。
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| 关 键 词： | 基金会 税法 |
| 文章编号： | 1672-7320(2004)04-0541-05 |
| 修稿时间： | 2004年3月6日 |
Tentative Study on Tax Law Regulation on Foundation |
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| WANG Xin,ZHENG Ying.Tentative Study on Tax Law Regulation on Foundation[J].Wuhan University Journal (Social Sciences),2004,57(4):541-545. |
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| Authors: | WANG Xin ZHENG Ying |
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| Abstract: | Foundation is non-government, non-profit caste, which determines the tax law is very important to its survival and development.This article try to make it clear that the tax rules of foundations should be different from that of enterprises on the basis of the character of foundations, and tax advantage should be given to the foundation. Besides, this article also discusses and comment on some tax rules of foundations. |
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| Keywords: | foundation tax law |
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