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fei ying li zu zhi shui fa gui zhi lun gang guan nian geng xin yu zhi du she ji
Author(s): 
Pages: 609-613
Year: Issue:  5
Journal: Wuhan University Journal(Philosophy & Social Sciences)

Keyword:  nonprofit organizationstax regulationrevenue theory;
Abstract: 非营利组织已成为现代社会的重要力量,对其进行税收规制是各国的普遍做法。我国现行有关税收政策尚存在着观念更新和制度设计方面的问题,应完善之。
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