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非法人组织具有税法上的权利能力与行为能力,是重要的纳税主体。但是,非法人组织的法律地位特别是宪法地位与自然人和法人不同,税法可以灵活规定,赋予非法人组织一定的税法地位选择权。非法人组织可以选择成为管道,享受自然人的税法地位,也可以选择成为法人,缴纳法人税,还可以让法人在一定条件下选择成为非法人组织,享受自然人的税法待遇,从而为企业形态创新、激发经营活力创造应有的条件。
Unincorporated organizations have the rights and capabilities of the tax law, is an important taxpayers. However, the legal status of unincorporated organizations, especially constitutional status, is different from that of natural persons and legal persons. Tax laws can be flexibly regulated and give unincorporated organizations certain tax law status options. Unincorporated organizations can choose to become a conduit to enjoy the status of natural persons tax law, you can also choose to become legal persons, pay corporate tax, you can also make the legal person under certain conditions, choose to become a non-corporate organizations, to enjoy the tax treatment of natural persons, so as to business innovation, Stimulate business activity to create the necessary conditions.