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在现代市场经济中，公共事业组织活跃于当今社会之中，它是一种最适合提供和管理准公共物品的组织形式，并将随着市场经济的发展而逐步趋向完善，逐步成为公共事业管理的主体。以公共制度为准则，重新界定公共事业类别，建立法定分类体系，实施相应的税收制度;改革制度方式，推动公共事业组织健康成长;完善税收制度支持体系，优化公共事业组织成长环境;采取有效的措施，加快事业单位制度改革进程，构建中国现代公共事业组织税收优惠制度。文章从非营利组织自身的特点谈起，通过对国外相关先进制度和我国现行非营利组织税收制度之比较，分析我国现行制度中存在的问题，提出相应的立法、司法以及制度构建上的建议。非营利组织在提供公共物品、保障社会公益方面有弥补政府缺陷的“替代效益”,许多国家或地区为了鼓励和促进公益事业,均从所得税法方面对捐赠人和非营利组织自身作了税收优惠的制度安排，明确了非营利组织税收制度的目标定位、构建非营利组织的税收法律体系、严格区分非营利组织的相关商业活动和无关商业活动、规范旨在激励捐赠行为的捐赠税收制度、加强对非营利组织的税收管理。

关键词：公共事业组织;非营利组织;税收制度;税收优惠;优惠制度

Abstract

In the modern market economy, public sector organizations active in today's society, it is one of the most suitable for providing and managing quasi-public organization forms, and will grow with the development of the market economy and gradual improvement, becomes the subject of public administration. To public institutions is the norm, redefining the public sector category, the establishment of a statutory classification system, the implementation of the corresponding tax system; reform of the system, to promote the healthy development of public institutions; improving tax system support system, optimizing public-sector organization growth environment; to take effective measures to accelerate the reform process in public institutions, building a modern public sector organization preferential tax system. Article from non-profit organizations own unique talk, by foreign companies in related advanced system and the existing nonprofit organization tax system, analysis of current system problems, propose appropriate legislative, judicial and institutional building advice. Non-profit organizations in the provision of public goods, the protection of social welfare has to compensate for the shortcomings of the Government instead of the benefit ", many countries in order to encourage and promote the public welfare, both from the income tax law on donors and non-profit organization itself made the tax benefits of institutional arrangement, the not-for-profit organization of tax system of the target location, building the non-profit organization's tax law system, a strict distinction between nonprofit organizations related to commercial activities and irrelevant commercial activities, specifications are designed to encourage donation of donation tax system, strengthening the tax administration of non-profit organizations.

Key Words: Public institutions; non-profit organizations; taxation; preferential tax concessions;

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