我国公益捐赠税收优惠法律制度研究

发布时间：2018-04-21 02:08

本文选题：公益捐赠 + 税收优惠　；参考：《兰州大学》2015年硕士论文

【摘要】：综观国内外社会建设,公益事业都不可或缺,推动公益事业建设有助于促进社会团结,使社会财富大幅度增长,同时还能使社会资源分配更加合理。社会成员在自愿的基础上捐赠财物,以获得社会的认可和自我价值的提升,但在市场经济体制下,每个个体都在力求使经济利益最大化,从自己的口袋拿钱出来捐赠给他人显然是不现实的,而这仅仅依靠道德上的说服教育也很无力。于是,关于公益捐赠税收优惠的理论应运而生,我们急需一套法律法规来保障公益事业的发展。古语云：好人好报。如果捐赠者在进行捐赠之后,国家或社会能够给予其一定的回馈,那么定会有更多的人参与到公益事业中,如此一来,不仅个人幸福感得到提升,还可以推动公益事业的发展。那么,这就需要政府发挥其作用,出台政策措施保障这一事业的进行。公益捐赠,可以认为是除市场和政府之外的第三次分配,它可以弥补前两次分配后的不足和缺陷,填补空白。相比于其他手段,以公益捐赠的方式调整资源和收入分配,更具温和性和可行性,也有利于公益事业在生动活泼的氛围中发展起来。目前,我国公益事业的发展还处于起步阶段,很多因素对其发展造成阻碍,如我国没有完善的税收优惠法律制度,导致对公益组织的税收支持不力,鼓励公众参与捐赠的机制也并不完善,且我国税收减免程序过于复杂。从欧美发达国家的公益事业建设中发现,税收政策对公益事业发展的推动作用是巨大的,完善的税收优惠政策,便利的减免税程序等都对公益事业的发展提供能量。学习国外的先进经验可知,必须充分利用税收杠杆的作用,以税收政策去调控整个社会的公益捐赠,使我国的公益事业得以推进和发展,达到一个新的高度和水平。整体上看,关于公益捐赠税收优惠政策主要有以下几个方面,公益组织本身的税收政策优惠,企业在进行公益捐赠后所享受的优惠以及个人捐赠后所享受的优惠。除去绪论、结语,正文共分为四个部分：第一部分是有关公益捐赠税收法律制度的阐述,包括公益捐赠的内涵,公益捐赠税收制度的内涵及其制度构建的理论基础；第二部分是我国公益捐赠税收优惠制度的现状及存在的问题,着重说明了我国目前有关于公益捐赠税收优惠的法律法规,分析了现状并指出当前存在的问题；第三部分是对一些发达国家公益捐赠税收优惠政策的比较借鉴,以便为我国相关政策的完善提供借鉴；第四部分是本文的落脚点,在借鉴国外先进经验的基础上,对我国公益捐赠税收优惠政策的改革和完善提出了建议。
[Abstract]:Looking at the social construction at home and abroad, public welfare is indispensable. Promoting the construction of public welfare helps to promote social unity, increase social wealth by a large margin, and at the same time make social resources distribution more reasonable. Members of society donate property on a voluntary basis in order to gain social recognition and raise their self-worth, but under the market economy system, each individual is striving to maximize economic benefits. It is obviously unrealistic to donate money from one's own pocket to others, and it is powerless to rely solely on moral persuasion and education. Therefore, the theory of tax preference for public donations arises at the historic moment, and we urgently need a set of laws and regulations to ensure the development of public welfare. As the old saying goes, good people are rewarded. If the donor can give something back to the donor after the donation, then more people will participate in the public welfare, which will not only improve the personal happiness, but also promote the development of the public service. So, this needs the government to play its role, the introduction of policy measures to protect the cause. Public donation, which can be regarded as the third distribution except the market and government, can make up the deficiency and defect after the first two distributions and fill the gap. Compared with other means, it is more moderate and feasible to adjust the distribution of resources and income by means of public welfare donation, which is also conducive to the development of public welfare in a lively atmosphere. At present, the development of public welfare in our country is still in its infancy, and many factors are hindering its development. For example, there is no perfect legal system of tax preference in our country, which leads to inadequate tax support for public welfare organizations. The mechanism to encourage the public to participate in donation is not perfect, and the tax relief procedure is too complicated. It is found from the construction of public welfare in developed countries in Europe and America that the promotion of tax policy to the development of public welfare is enormous, and the perfect preferential tax policy and the convenient procedures of tax reduction and exemption all provide energy for the development of public welfare. Learning from the advanced experience of foreign countries, we must make full use of the role of the tax lever to regulate the public welfare donation of the whole society with the tax policy, so that the public welfare undertakings of our country can be promoted and developed to a new height and level. On the whole, there are the following aspects about the tax preferential policy of public welfare donation: the tax policy preference of the public welfare organization itself, the preferential treatment enjoyed by the enterprise after the public welfare donation and the preferential treatment enjoyed after the individual donation. Apart from the introduction, conclusion, the text is divided into four parts: the first part is about the tax legal system of public donations, including the connotation of public donations, the connotation of the tax system of public donations and the theoretical basis of the system; The second part is the current situation and existing problems of tax preferential system of public welfare donation in our country. It emphasizes that there are laws and regulations on tax preference of public welfare donation in our country, analyzes the present situation and points out the existing problems. The third part is the comparative reference to some developed countries' tax preferential policies of public welfare donation, in order to provide reference for the improvement of relevant policies in China; the fourth part is the foothold of this article, on the basis of drawing lessons from foreign advanced experience. Some suggestions are put forward for the reform and perfection of tax preferential policy of public welfare donation in China.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D632.9;D922.22

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