Non-profit organizations and tax exemption: Tax exemption issues for social service institutions such as private education: Tax exemption issues for social service institutions such as private education

Author: Shao Jinrong
Publisher:
Publish Date: 2003-01-01
Features: The development of non-profit organizations in China faces two fundamental issues: legal person status and tax legal systems. Addressing the of unclear distinction between for-profit and non-profit organizations in China's legal construction, particularly the classification of for-profit educational and other social service institutions as public welfare organizations, this book, through systematic international comparative research, examines fundamental issues such as the classification of non-profit organizations in China, the definition of public welfare non-profit organizations, statutory tax-exempt treatment, and the application of private investment in social service institutions. Combining theory and practice, it draws clear conclusions and proposes specific implementation recommendations, providing a scientific basis for establishing and improving the fundamental legal framework to safeguard the development of social welfare in China.