兩岸非營利組織租稅問題之研究－－經營管理面分析

Study on Tax Issues of Non-profit Organizations between China and Taiwan: A Business Management Oriented Analysis and Perspective

非營利組織的租稅議題，對非營利組織經營管理的影響，是筆者問題研究的重點，主旨在研究非營利組織非以獲取營業利益為目的組織，是有自主性的非政府組織，也是禁止盈餘分配的組織，更是享有各種租稅優惠的組織。兩岸的非營利組織租稅問題規範，都分散於各法規當中，並沒有統一，台灣的非營利組織租稅問題分散於所得稅法、關稅法、娛樂稅法、房屋稅法、地價稅法、加值型及非加值型營業稅法、印花稅法和使用牌照稅法等；而大陸的非營利組織租稅問題分散於增值稅法、營業稅法、企業所得稅法、契稅法、房產稅法、城鎮土地使用稅法、印花稅法、耕地佔用稅法、農業特產稅法和關稅法等，其稅收優惠主要體現在所得稅、商品稅和財產稅等方面。筆者的建議，兩岸的立法者，對於非營利組織租稅問題，應著重於輔導非營利組織的經營管理，促使該組織健全化，發揮為社會弱勢族群的服務與照顧，達成社會福利國的目標。

The focus of this paper is to study the impact on tax issues relating to nonprofit organizations and how these tax issues affect the management of these types of organizations in China and Taiwan. Specifically this study tries to explain the variety of tax incentives that nonprofit organizations (NPO) can enjoy. Non-profit organizations on both sides of the strait issue their own tax norms, which are dispersed in various regulations without standardization.In Taiwan, tax issues relating to nonprofit organization are dispersed in many tax schemes and legislations, which include the Income Tax Act, Customs Act, entertainment tax laws, housing and land taxes, added and non added value sales tax, business and corporate taxes, andlicensing use laws among others. In China, NPOs tax issues are dispersed in VAT Laws, business and corporate taxes, property taxes , urban land use taxes , stamp duty laws, farmland occupation taxes, special agricultural products taxes and customs laws.This paper proposes recommendations for legislators on both sides of the strait that would help ease the management of non-profit organizations focusing on organizing tax issues that would help provide better services to socially vulnerable groups and help attain a better social welfare state.