CAJ | 학술논문

新型城镇化背景下，面对农村公共服务领域的“政府失灵”，实现城乡公共服务均等化，进而“破门拆墙”拉近城乡距离，必须发挥非营利组织强大的社会服务之功效。然而，目前我国非营利组织参与农村公共服务还面临力量不足、积极性不高等诸多困境。如此困境之解决的客观诉求必然要求内生完善的税收激励机制予以回应。鉴于此，我们应该一方面通过提高税前扣除比例、引进超额捐赠的递延抵扣制度等方式提高社会向非营利组织捐赠的积极性，弥补非营利组织资金不足之缺陷；另一方面适当扩大非营利组织税收优惠范围，鼓励其充分发挥社会服务之功能。进而，通过建立免税资格认证制度等措施加强税收监管。最终形成完善的税收激励机制，以借税法之倾向性保护契合非营利组织现实发展之困境。
신형성진화배경하，면대농촌공공복무영역적“정부실령”，실현성향공공복무균등화，진이“파문탁장”랍근성향거리，필수발휘비영리조직강대적사회복무지공효。연이，목전아국비영리조직삼여농촌공공복무환면림역량불족、적겁성불고등제다곤경。여차곤경지해결적객관소구필연요구내생완선적세수격려궤제여이회응。감우차，아문응해일방면통과제고세전구제비례、인진초액연증적체연저구제도등방식제고사회향비영리조직연증적적겁성，미보비영리조직자금불족지결함；령일방면괄당확대비영리조직세수우혜범위，고려기충분발휘사회복무지공능。진이，통과건립면세자격인증제도등조시가강세수감관。최종형성완선적세수격려궤제，이차세법지경향성보호계합비영리조직현실발전지곤경。
Under the background of new urbanization, facing the rural public services in the field of ＂government failure＂, to achieve the equaliza- tion of urban - rural public service, then ＂break wall＂ close the distance between urban and rural areas, must develop the powerful social service function of non profit organizations. However, at present our country non profit organizations in the rural public service is facing many difficulties. To solve these difficulties will need to perfect the tax incentive mechanism. In view of this, we should on one hand, by improving the enthusiasm of pre tax deduction, the introduction of excess donations deductions system, improve the social donations to nonprofit organization, make up for the defect of non - profit organizations lack of funds; on the other hand, appropriate to expand the scope of the tax concessions of non - profit organiza- tions, encourage them to give full play to the function of social service. Then, strengthen the tax regulation through the establishment of duty - free qualification certification system and other measures. Eventually we can formed the perfect tax incentive mechanism, and through tendency Protec- tion of tax law to solve the realistic development of non - profit organization dilemmas