非营利组织在社会管理的作用越来越凸显,是我国在加快创新社会管理方面起着举重若轻的作用。此次“两会”对非营利组织的关注度依然很高,就如何加快我国非营利组织的建设也提出了很多意见。时代背景下,研究非营利组织的税收优惠政策及其实施问题,显然具有重要的现实意义和理论价值。 The role of non-profit organizations in social management is becoming more and more prominent. It is an important part of our country in accelerating the management of innovative society. At present, the attention paid by the “two sessions” to nonprofit organizations is still very high. Many opinions have also been put forward on how to speed up the construction of nonprofit organizations in our country. Under the background of the times, it is obviously of great practical significance and theoretical value to study the preferential tax policies for non-profit organizations and their implementation.