社会组织作为政府购买公共服务的重要承接主体,其发展水平和承接能力,是保证公共服务效率与质量的关键。目前,我国社会组织的力量仍较为薄弱,亟待支持与培育。本文分析了我国现行有关社会组织的税收优惠政策及其局限,并在对比国外经验的基础上,提出了促进我国社会组织发展的税收政策建议。 As the important undertaking body for the government to buy public services, its development level and ability to undertake are the keys to guarantee the efficiency and quality of public services. At present, the strength of social organizations in our country is still weak and there is an urgent need of support and cultivation. This paper analyzes the existing preferential tax policies and its limitations on social organizations in China and, on the basis of contrastive foreign experience, proposes the tax policy proposals to promote the development of social organizations in our country.