On the Income Tax Preference of Non-profit Organization in China——from the view of reality regulations of ＂Enterprise Income Tax Law＂
Abstract：With the development of non-profit organization in china,its social role becomes more and more important and it is drawn attention by the legislative gradually.＂Enterprise Income Tax Law＂,＂Rules for the Implementation of Enterprise Income Tax Law＂ and the supporting regulations indicate that the legislation in this area has been established.The reality regulations also become systematic and standardization.However,compared with the theories and practice in foreign countries,there still remains many improvement.
Keywords：non-profit organizationenterprise income taxtax preference
Publication Date：2012-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：6( 62-67 )