摘要
税收优惠政策是我国发展非营利科研机构的重要政策。本文首先叙述非营利科研机构税收优惠政策的理论依据和内容。接着分析以美国、德国和澳大利亚为代表的发达国家的非营利科研机构的税收优惠政策,其税收优惠政策主要包括非营利科研机构的资格认定、对非营利科研机构自身和捐赠者的税收优惠。最后对我国的非营利科研机构的税收优惠政策的障碍和模式进行分析和探讨。
The preferential tax policy is an important policy for non -profit scientific research institutions in China. First, the basic theory and content of the preferential tax policy for non - profit scientific research institutions are described. Then by taking U. S. , Germany, and Australia as the examples the preferential tax policy in developed countries is analyzed. Their preferential tax policy includes the qualifying certification for the institutions and the preferential tax for the institutions themselves and their donators. In the end, the barrier and mode of the preferential tax policy for non - profit scientific research institutions in China are discussed.
出处
《科研管理》
CSSCI
北大核心
2007年第6期130-137,共8页
Science Research Management
基金
浙江省哲学社会科学规划常规性课题(06CGGL26YBQ)
关键词
非营利科研机构
发达国家
税收优惠政策
non -profit scientific research institution
developed country
preferential tax policy
