非營利組織參與政府購買公共服務(wù)的財稅法律問題研究
發(fā)布時間：2018-07-28 19:38
【摘要】：自1980年以來,在歐美發(fā)達國家的政府行政管理過程中,一種通過政府與非營利組織平等合作,以多種形式促成民間組織協(xié)助政府部門實現(xiàn)提供公共服務(wù)的社會職能的模式逐漸顯現(xiàn)。該項改革對于政府實現(xiàn)高效率的行政管理具有里程碑的意義,在政府與公民之外,尋求一種第三方的民間力量加入到政府公共治理的過程,其實現(xiàn)形式從最開始單方面的政府補貼,發(fā)展為公共服務(wù)部分外包,再到公共服務(wù)市場化機制下的平等主體之間的承包合同。非營利組織隨著政府購買的發(fā)展與深入,逐漸壯大,并對社會治理產(chǎn)生巨大的影響。本文中,主要以非營利組織為主體研究對象,對其參與政府購買公共服務(wù)的財稅法律規(guī)制為核心,通過分析非營利組織參與政府購買公共服務(wù)的現(xiàn)實基礎(chǔ),結(jié)合財稅體制改革、與社會治理法治化的要求,從保障非營利組織稅收正當性,政府購買公共服務(wù)的規(guī)范性以及非營利組織內(nèi)部治理法治化三個層面分析財稅法對非營利組織參與政府購買公共服務(wù)進行調(diào)整的必要性。本文基于對目前我國財稅法調(diào)整非營利組織參與政府購買公共服務(wù)現(xiàn)狀的梳理,與域外發(fā)達國家經(jīng)驗進行對比總結(jié),探索以非營利組織為主體,政府購買公共服務(wù)為主要內(nèi)容的財稅法律保障機制。第一部分主要圍繞政府購買公共服務(wù)的發(fā)展背景,非營利組織的產(chǎn)生歷史,以及兩者間關(guān)系的演變?yōu)橹攸c進行分析,首先明確公共服務(wù)、政府購買、非營利組織內(nèi)涵與外延的界定,其次以非營利組織的設(shè)立發(fā)展為基礎(chǔ),歸納其參與政府購買公共服務(wù)的現(xiàn)實動因。第二部分對財稅法調(diào)整非營利組織參與政府購買公共服務(wù)的理論進行探討,主要從公共治理理論、行政契約理論、公共財產(chǎn)法理論三個基礎(chǔ)理論進行分析與總結(jié)。第三部分深入探討財稅法調(diào)整的必要性問題,進一步分析在這個公共服務(wù)的購買過程中的法律關(guān)系,梳理實踐中我國財稅法調(diào)整非營利組織參與政府購買公共服務(wù)存在的法律困境。第四部分是對域外非營利組織參與政府購買公共服務(wù)實踐經(jīng)驗進行了探討,通過對美國、英國和德國政府的經(jīng)驗和相關(guān)法規(guī)制度的進行歸納總結(jié),得出針對我國的啟示。第五部分探索構(gòu)建我國非營利組織參與政府購買公共服務(wù)的財稅法律構(gòu)架,主要包括健全政府購買機制,完善非營利組織財稅優(yōu)惠政策,建立多元化的糾紛解決機制三個方面。
[Abstract]:Since 1980, in the process of government administration in developed countries in Europe and the United States, a kind of cooperation between government and non-profit organizations has been carried out on an equal basis. The mode of helping the government to realize the social function of public service gradually appears in various forms. This reform has milestone significance for the government to realize the high efficiency administration. Besides the government and the citizen, it seeks a kind of third party folk force to join in the process of government public governance. Its realization form from the initial unilateral government subsidy to the public service partial outsourcing, and then to the public service marketization mechanism between the equal subjects contract. With the development and deepening of government purchase, non-profit organizations have a great influence on social governance. In this paper, the non-profit organizations as the main research object, the government to participate in the purchase of public services as the core of the financial and tax regulation, through the analysis of non-profit organizations to participate in the government purchase of public services on the basis of the reality, combined with the fiscal and tax system reform. And the requirements of legalization of social governance, in order to ensure the legitimacy of tax collection of non-profit organizations, The regulation of government purchasing public service and the rule of law of non-profit organization's internal governance analyze the necessity of adjusting non-profit organization's participation in government purchase of public service by fiscal and taxation law. Based on the analysis of the current situation of non-profit organizations participating in government purchase of public services in China, this paper compares and summarizes the experiences of overseas developed countries, and explores the non-profit organizations as the main body. Government purchase of public services as the main content of fiscal and tax protection mechanism. The first part focuses on the background of government purchase of public services, the history of non-profit organizations, and the evolution of the relationship between the two. The definition of the connotation and extension of non-profit organizations, secondly, based on the establishment and development of non-profit organizations, summarizes the realistic motivation of their participation in government purchase of public services. The second part discusses the theory of adjusting non-profit organizations' participation in government purchase of public services, mainly from three basic theories: public governance theory, administrative contract theory and public property law theory. The third part deeply discusses the necessity of fiscal and taxation law adjustment, and further analyzes the legal relationship in the process of purchasing public services. This paper combs the legal dilemma of non-profit organizations participating in government purchase of public services in the practice of fiscal and taxation law adjustment. The fourth part is to discuss the foreign non-profit organizations participating in the practice of government purchase of public services experience, through the United States, Britain and Germany government experience and related laws and regulations are summarized, draw inspiration for our country. The fifth part explores how to construct the legal framework of finance and taxation for non-profit organizations to participate in government purchase of public services. It mainly includes three aspects: perfecting the mechanism of government purchase, perfecting the preferential policies of non-profit organizations and establishing a diversified dispute resolution mechanism.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.2
本文編號：2151374
[Abstract]:Since 1980, in the process of government administration in developed countries in Europe and the United States, a kind of cooperation between government and non-profit organizations has been carried out on an equal basis. The mode of helping the government to realize the social function of public service gradually appears in various forms. This reform has milestone significance for the government to realize the high efficiency administration. Besides the government and the citizen, it seeks a kind of third party folk force to join in the process of government public governance. Its realization form from the initial unilateral government subsidy to the public service partial outsourcing, and then to the public service marketization mechanism between the equal subjects contract. With the development and deepening of government purchase, non-profit organizations have a great influence on social governance. In this paper, the non-profit organizations as the main research object, the government to participate in the purchase of public services as the core of the financial and tax regulation, through the analysis of non-profit organizations to participate in the government purchase of public services on the basis of the reality, combined with the fiscal and tax system reform. And the requirements of legalization of social governance, in order to ensure the legitimacy of tax collection of non-profit organizations, The regulation of government purchasing public service and the rule of law of non-profit organization's internal governance analyze the necessity of adjusting non-profit organization's participation in government purchase of public service by fiscal and taxation law. Based on the analysis of the current situation of non-profit organizations participating in government purchase of public services in China, this paper compares and summarizes the experiences of overseas developed countries, and explores the non-profit organizations as the main body. Government purchase of public services as the main content of fiscal and tax protection mechanism. The first part focuses on the background of government purchase of public services, the history of non-profit organizations, and the evolution of the relationship between the two. The definition of the connotation and extension of non-profit organizations, secondly, based on the establishment and development of non-profit organizations, summarizes the realistic motivation of their participation in government purchase of public services. The second part discusses the theory of adjusting non-profit organizations' participation in government purchase of public services, mainly from three basic theories: public governance theory, administrative contract theory and public property law theory. The third part deeply discusses the necessity of fiscal and taxation law adjustment, and further analyzes the legal relationship in the process of purchasing public services. This paper combs the legal dilemma of non-profit organizations participating in government purchase of public services in the practice of fiscal and taxation law adjustment. The fourth part is to discuss the foreign non-profit organizations participating in the practice of government purchase of public services experience, through the United States, Britain and Germany government experience and related laws and regulations are summarized, draw inspiration for our country. The fifth part explores how to construct the legal framework of finance and taxation for non-profit organizations to participate in government purchase of public services. It mainly includes three aspects: perfecting the mechanism of government purchase, perfecting the preferential policies of non-profit organizations and establishing a diversified dispute resolution mechanism.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.2
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