税收优惠政策是我国发展非营利科研机构的重要政策。本文首先叙述非营利科研机构税收优惠政策的理论依据和内容。接着分析以美国、德国和澳大利亚为代表的发达国家的非营利科研机构的税收优惠政策,其税收优惠政策主要包括非营利科研机构的资格认定、对非营利科研机构自身和捐赠者的税收优惠。最后对我国的非营利科研机构的税收优惠政策的障碍和模式进行分析和探讨。

The preferential tax policy is an important policy for non-profit scientific research institutions in China. First, the basic theory and content of the preferential tax policy for non-profit scientific research institutions are described.Then by taking U.S., Germany, and Australia as the examples the preferential tax policy in developed countries is analyzed.Their preferential tax policy includes the qualifying certification for the institutions and the preferential tax for the institutions themselves and their donators.In the end, the barrier and mode of the preferential tax policy for non-profit scientific research institutions in China are discussed.