本論文採質性研究之內容分析法，針對非營利組織在中華民國地方稅法（土地稅法、房屋稅條例、使用牌照稅法、娛樂稅法、印花稅法、契稅條例）進行研究。在探討本研究前，先就主題中二因素：非營利組織、地方稅分別探討。非營利組織部份，就其定義、特質、分類及發展；地方稅部份：租稅定義、租稅特性、中央與地方財政收支劃分原則、財政收支劃分法逐一說明。再以「稅式支出」及「租稅公平」將此二主題連結。 最後，依非營利組織特質，歸納出地方稅徵免三規範：一、非營利組織與營利組織交集部分減免規範排除適用。二、非營利組織雖有收益，全部收益直接用於該事業，得減免。三、以非營利組織服務對象及所產生公益效果為徵免標準。供非營利組織租稅規劃參酌運用。 This thesis adopts the content analytic approach to investigate a nonprofit organization facing the local tax law (Land Act, House Dues Act, Vehicle License Tax, Amusement Tax Act, Stamp Tax Law, Deed Tax Act) of the Republic of China. Before probing into this research, two major subjects were discussed separately: nonprofit organization, local tax. The spirit of a nonprofit organization is public benefit. The definition, characteristics, principles of central and local fiscal revenue and expenditure of local tax were thoroughly illustrated. These two subjects were connected by ＂tax expenditure＂ and ＂tax justice＂. Finally, by spirits of a nonprofit organization this thesis induces three imposing and exempting norms from local taxes. Those can provide tax planning for nonprofit organizations.
