我国非营利组织税收政策的改革取向是:建立健全税法体系,优化税式支出政策,完善征收管理制度,促进公益事业发展。具体政策建议如下:一、建立健全非营利组织的适用税法体系。建议在正在制定的《税收基本法》中增加关于非营利组织的税法条款对其资格确认标准和基本税收待遇作出明 The reform orientation of China’s non-profit organization tax policy is to establish and improve the tax law system, optimize the tax expenditure policy, improve the collection management system, and promote the development of public welfare undertakings. Specific policy recommendations are as follows: First, establish and improve the applicable non-profit organization tax system. It is proposed to clarify the criteria for the recognition of eligibility and the basic tax treatment in the “Taxation Fundamental Law” which is being formulated by adding the tax laws and regulations on non-profit organizations