CAJ | 학술논문

非营利组织享有免税资格为法学理论与制度实践中的重要问题。美国学术界对非营利组织享有免税资格提出了不同理论以进行合理性论证,主流学说为补贴理论,但利他主义理论也展现出较强的影响力。综合各种理论,可分为两种路径,一是功能主义的路径,侧重于非营利组织提供的产品与服务,具有可操作性;另一种是伦理道德的路径,具有指导性。我国既有的税法理论在根本上遵循补贴理论,但强调行为从而忽视主体,具有明显的不足。我国未来的免税资格理论应是功能解释与道德解释的统一,在法律制度的设计上应宽准入门槛、紧过程监管、严责任追究。
비영리조직향유면세자격위법학이론여제도실천중적중요문제。미국학술계대비영리조직향유면세자격제출료불동이론이진행합이성론증,주류학설위보첩이론,단이타주의이론야전현출교강적영향력。종합각충이론,가분위량충로경,일시공능주의적로경,측중우비영리조직제공적산품여복무,구유가조작성;령일충시윤리도덕적로경,구유지도성。아국기유적세법이론재근본상준순보첩이론,단강조행위종이홀시주체,구유명현적불족。아국미래적면세자격이론응시공능해석여도덕해석적통일,재법률제도적설계상응관준입문함、긴과정감관、엄책임추구。
The legitimacy of NPO tax exemption is an important question in legal theories and institutional practice.USA academia has no generally accepted rationale for the NPO tax exemption;subsidy theory is regarded as a prevailing doctrine,but the altruism theory also has a strong influence.By a summary of different theories,there are two models：functionalism model focusing on the products and services of NPOs,featured by maneuverability,and moralism model having the guiding value.Current tax theories in China adhere to the subsidy theory in essence,but have obvious limitations because of the emphasis on behavior but the neglect of the subjectivity.Future tax exemption theory in China should be the integration of functionalism explanation and moralism explanation;and as for the design of legal institution,it should be in accordance with broad access,strict process regulation and serious responsibility investigation.