个人非货币性资产捐赠的税收政策——美国借鉴与中国实践

发布时间：2018-03-24 02:24

本文选题：非货币性资产　切入点：捐赠　出处：《税务研究》2017年10期

【摘要】：非货币性资产已成为我国个人捐赠的重要来源,但相关税收制度尚不健全。美国税法规定,捐赠有形和无形资产,都可以按照调整后收入的一定比例进行税前扣除。超额结转和按年计税,扩大了税前扣除额度;细化的扣除范围和估值规则,增强了纳税操作性;通过资产计价和扣除比例规定,维护了政府和捐赠双方权益;赠予(含代际转移)税的配合,也是其制度的可借鉴之处。同时吸取美国教训,我国应鼓励高收入群体捐赠,注重税收优惠弹性分析,同时避免慈善捐赠的返还性,并防止股权捐赠中的避税问题。
[Abstract]:Non monetary assets has become an important source of China's personal donations, but the tax system is not perfect. The provisions of the tax law, giving the tangible and intangible assets can be deducted according to a certain proportion of adjusted income. Excess carryover and annual tax, expand the tax deduction amount before the deduction scope and refinement; the valuation rules, strengthen tax operation; through asset valuation and deducting the proportion of government regulations, maintain the interests of both sides and donations; gift tax (including intergenerational transfer), the system can be used for reference. At the same time, draw lessons from the United States, China should encourage high-income groups to donate, focus on the analysis of tax elasticity, at the same time to avoid the return of charitable donation, and to prevent tax evasion in equity donation.

【作者单位】：天津市经济发展研究院;天津财经大学经济学院;
【基金】：国家社会科学基金一般项目“行为经济学视角下的个人所得税改革研究”(项目编号:14BJY16) 天津财经大学2016年研究生科研资助计划“个人所得税纳税人决策的影响因素分析”(项目编号:2016TCB01)的阶段性成果
【分类号】：D922.182.3;F812.42

【相似文献】