中國大陸科技社團稅收優惠問題研究

Research on Tax Preferences of the Science and Technology Community in China's Mainland

中國大陸的科技社團普遍是非營利性社會團體，其最大的兩個特點就是非營利性和公益性，這決定了科技社團的收入來源十分特殊。目前制約中國大陸科技社團發展的一大難題是運營經費的短缺，科技社團從事營利性活動能在一定程度上緩解經費短缺的問題。但對於科技社團的營利性活動是否應給予相應的稅收優惠一直存在很大爭議，本文在對科技社團給予稅收優惠的有關規定進行國際比較的基礎上，對完善中國大陸科技社團的稅收優惠政策提出相關建議。

Science and technology societies in China’s mainland are generally non-profit social groups, and their two major characteristics are nonprofit and public welfare, which determine that the income sources of science and technology societies are very special. At present, one of the major problems restricting the development of science and technology societies in China’s mainland is the shortage of operating funds. To some extent, the participation of science and technology societies in profitmaking activities can alleviate the shortage of funds. However, there has been considerable controversy over whether tax preferences should be given to profit-making activities of science and technology societies. Based on the international comparison of the relevant provisions of the tax preferences granted by science and technology societies, this paper puts forward relevant suggestions for improving the preferential taxation policies of science and technology societies in China’s mainland.