A study on the improvement of supportive taxation policy for social organisations

Abstract

China is undergoing a transition from a planned economy to a socialist market
economy. During the transformation, not only has the economic system undergone
significant reengineering, various public aspects of the society have also been
profoundly influenced. The article studies the current state of development of China’s
social organisations in the economic transformation and gives an overview of the
birth, development and the current state of China’s taxation policy for social
organisations; it then proceeds to an analysis of the effectiveness of the
implementation of such policies, related problems, and a comparison between the
taxation policies across different countries. Lastly, the article proposes strategies to
further improve China’s taxation policies for social organisation.