| 英文摘要 |
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. |
