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美国高校历经从单纯免税到免税和应税分野的历史递进,其各个时段的表征背后蕴藏着免税和应税的税法理念之争,不管理论和历史如何演进,高校免税始终是贯彻高校涉税处理之过去、现在和未来的一条主线。在当今非关联营业日渐盛行的高校活动中,唯有以公共目的、公共利益和非关联营业活动的双重标准为评价工具,才有可能理清高校所涉活动的免税和应税归属,进而明确高校及其活动的税法地位,而这恰恰是美国税法的贡献所在。
American colleges and universities have gone through the historical progression from simply tax-free to tax-free and tax-deductible. The characterization of each period of time lies behind the conception of tax-free and taxable philosophy of tax law. Regardless of the evolution of theory and history, tax-free colleges and universities always carry out tax- Deal with the past, present and future of a main line. In today’s increasingly unaffiliated business activities in colleges and universities, only public purposes, public interest and non-associated business activities as a double standard evaluation tool, it is possible to sort out the tax-free activities and university tax attributable to further clarify The tax status of universities and their activities, and this is precisely the contribution of the United States tax law.