随着经济体制改革的逐步推进,非营利性机构的概念越来越多地在各大媒体出现。本文认为,非营利性机构主要是从事公益性社会活动的单位团体,是社会主义市场经济的必要组成部分。在一定前提条件下,国家应研究对非营利性机构基金、基金增值和接受捐赠等方面的税收优惠政策,促进非营利性机构的健康发展。 With the gradual promotion of the reform of the economic system, the concept of non-profit organizations is increasingly appearing in various media outlets. This paper argues that non-profit organizations are mainly unit groups engaged in public welfare social activities and are an essential part of the socialist market economy. Under certain preconditions, the state should study preferential tax policies on non-profit institutional funds, value-added of funds and acceptance of donations to promote the healthy development of non-profit institutions.