其他摘要：The non-profit organization (hereinafter referred to as NGO) is a product of society revolution and social democratic management. However, being no clear division of “for-profit organization” and “non-profit organization” in laws, NGOs have a variety of names in practice. In reality, non-profit organization engages in profit-making activities in order to maintain its operation. However, there are no legal provisions for that. Therefore, the opinion that NGOs should be given preferential tax regardless of its engaging in for-profit or non-profit activities may violate the intention of preferential tax policy intention. This paper believes that the preferential tax policy for NGOs should be turned from static qualification concessions to dynamic behavior of preferential, and as far as profit-making activities of NGOs are concerned, the application of preferential tax policy should depend on whether their profit-making activities reflect the aim of non-profit organizations.
