内容摘要：

对非营利组织实施减免税是各国政府普遍采取的公共政策，尽管各国的税法细则有所差异，但在税收优惠资格的认定、享受优惠的税种、捐赠减免、税收管理体制等方面有若干基本理念与准则，本文对这些普遍规则加以总结并介绍了各国对非营利组织税收优惠的规定，提出了对我国相关政策改进的建议。

关键词：非营利组织（npo）　税收优惠

abstract：tax exemption and reduction for npos is a popular public policy around the world. although there are some differences in details among each country, the basic ideas and guidelines in qualification, tax category, tax exemption for donors and tax administration are more or less the same. this paper summarizes preferential tax policies for npos abroad and puts forward some suggestions on tax policies promoting the development of npos in china.

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