CAJ | 학술논문

为了研究非营利组织所得税税务筹划的思路和方法，对企业进行所得税税务筹划的理论与实践以及非营利组织与企业的区别进行了探讨。分析认为：非营利组织应根据所得税一般计税机理和相关法律法规，从纳税主体身份、收入、税率3个方面进行所得税税务筹划。
위료연구비영리조직소득세세무주화적사로화방법，대기업진행소득세세무주화적이론여실천이급비영리조직여기업적구별진행료탐토。분석인위：비영리조직응근거소득세일반계세궤리화상관법율법규，종납세주체신빈、수입、세솔3개방면진행소득세세무주화。
In order to study the non-profit organization income tax planning, this thesis analyzes the theory and practice of enterprise income tax planning and the difference between non-profit organization and enterprise. The conclusion is that non-profit organization's income tax planning should attend to iden- tity of taxpayer, income and tax rate and be based on general tax calculation mechanism of income tax and related laws and regulations.