| 英文摘要 |
In our country, religious groups have always equated tax concessions. However, they actually engage in business activities that are based on their own interests and get tax benefits. The result is that the burden of taxation is unequal. With reference to the German tax legal system, under the constitutional requirements, there is a general provision for tax concessions, and under these elements examine whether the activity of each public welfare institution is in line with the purpose of tax concessions. Therefore, it is not an organization that is formally called a religious group and it can without any doubt get tax benefits, but must analyze its activity and contribution to charity. This article is based on the German law and discuss the most controversial issues related to the income of religious organization and tax concessions. |
