关于我国慈善捐赠税收优惠问题研究

论文总字数：20419字

摘 要

改革开放以来，我国在经济方面的进步是有目共睹的，人们的生活状况相较之前也有了大幅度的改善。然而，这种改善幅度在不同的区域、人群中是有很大差别的，出现了越来越多的不平衡。因此在公共领域的慈善功能开始受到广大人民的关注。但是，中国的慈善事业仍处于起步阶段，显然资源不足。慈善捐赠的发展就成了事关广大群众的大事，是现在国家重视的项目之一。根据其发展及现状，税收政策对于慈善捐赠的发展是非常大的一个促进因素，其与慈善事业是相辅相成的，合适的政策是变得非常重要了。那么，我国税收政策与慈善事业发展需求是相符的吗？一般而言，对于慈善捐赠税的适用者，捐赠者和被授权者都应包含在内。本文在向美国相关方面学习的基础上，通过研究分析目前我国政治策略，为促进慈善事业发展而提出了自己的意见及建议。

关键词：慈善；捐赠税收；税收优惠政策

Abstract
In recent years, the rapidly growing Chinese economy has brought about an increasing people’s well-being but a series of social issues has emerged ,including growing gap wealth, increa sing vulnerable group and severe unbalance among regions.As a consequence, the role of philanthropy in public domain is getting more and more attention .However still in its infancy, the Chinese philanthropy has to face with the shortage of related resources. Such being the case, how to promote the charitable donations has become a hot issue for the government and society.Concluded from the practices and performances in vast of countries,the tax policies did have some impact on stimulating the development of philanthropy. However ,the existed policies in our country cannot meet the demand for the further development of philanthropy .Therefore, it’s essential to study and research all sorts of tax policies to promote the philanthropy development.The taxes policies of charitable donations include two parts which are the taxes policies for donors and donees. This essay has learned from the experiences from the relevant American policies to analyze the tax policies defects in our country.There are mainly five aspects which are the system imperfection, the inexact definition on the scope of tax exemption, inefficient motivation, ill management on tax preferences policies and the outdated polices. The essay has put forward a series of suggestions and measures for the improvement of relevant polices.
Key word: Philanthropy;Donation tax; Tax preference policy

目 录

摘 要 2

第一章 绪论 5

第二章 文献综述..............................................................................................................................................6

2.1国外文献综述 6

2.2国内文献综述 6

第三章 慈善事业的税收政策..........................................................................................................................9 3.1国外慈善事业的税收政策....................................................................................................................15

3.2国内慈善事业的税收政策....................................................................................................................15

第四章 我国慈善事业发展中存在的问题 15

4.1税收政策体系缺乏统一完善..............................................................................................................16

4.2税收政策免税范围缺乏严格界定......................................................................................................16

4.3税收捐赠制度缺乏有效激励..............................................................................................................16

4.4税收优惠政策缺乏与时俱进..............................................................................................................17

4.5税收优惠管理缺乏执行力度..............................................................................................................18

第五章 慈善捐赠税收激励的国际经验借鉴 18

5.1针对慈善组织的税收激励政策..............................................................................................................19

5.1.1严格界定慈善组织享受税收激励的资格.........................................................................................19

5.1.2严格管理慈善组织享受税收激励的资格.........................................................................................19

5.2利用个人所得税和遗产税税前扣除激励个人捐赠..............................................................................20

5.2.1税前扣除以限额扣除为主.................................................................................................................20

5.2.2允许递延税前扣除限额.....................................................................................................................20

5.2.3开征遗产税鼓励个人捐赠.................................................................................................................20

5.3采用企业所得税税前扣除激励企业捐赠..............................................................................................20

5.3.1一定比例进行税前扣除.....................................................................................................................20

5.3.2允许递延税前扣除限额.....................................................................................................................20

5.3.3捐赠物类型的多样性.........................................................................................................................20

第六章 完善慈善捐赠税收激励政策的建议 20

6.1加强慈善组织的界定与监管，提高社会公信力..................................................................................20

6.1.1明确慈善组织的界定，加强监管...................................................................................................20

6.1.2 加强慈善组织的自身建设，提高社会公信力..............................................................................20

6.1.3加强慈善组织的监管，规范其运行...............................................................................................20

6.2 科学规划税收激励政策，提高激励效果.............................................................................................20

6.2.1扩大享受税收激励的捐赠范围.........................................................................................................20

6.2.2提高捐赠扣除比例，允许扣除递延.................................................................................................20

6.2.3 开征遗产税，提高捐赠意向............................................................................................................20

6.3 完善实施慈善捐赠税收激励的配套措施.............................................................................................21

6.3.1加大税法宣传.....................................................................................................................................21

6.3.2简化捐赠免税程序.............................................................................................................................21

致 谢 22

参考文献（References） 22

绪 论

近年来，随着经济方面的建树愈来愈多，我国人口数量不断增加，其收入和生活水平也有了很大的进步。但其扩大的差距也愈来愈明显，一系列不公正的社会问题开始凸显：收入差距的逐步扩大; 区域发展不平衡，穷人继续成长，带领人们质疑社会正义，仇恨富有的心理同时，受社会稳定的一定威胁。

通过市场这把无形的手对国民财富进行调节分配，填补市场调节和政府调节的空白，对社会财富进行再分配。除了初次分配和再分配众所周知在社会资源的优化上有重要作用外，被定义为“第三次社会大分配”的慈善事业同样占据战略性地位，对改善现阶段贫富差距发挥重要作用。因此，重视慈善事业的发展，有利于社会公平和谐。慈善在我国历史悠久，到90年代，市场经济体质取得了可喜的成果。然而，我国的慈善事业起步较西方发达国家晚，也因此仍存在明显的差距，需加大步伐追赶。

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