纳税人向高校公益捐赠的税收优惠制度研究

发布时间：2018-07-15 15:47

【摘要】：改革开放以来，我国高校也迅速扩张，并实现了跨越式的发展，特别是在20世纪90年代末“扩招”以来，无论是在实体规模上，还是在学生数量上都是过去所无法匹敌的。但是，我国高校的大发展也随之逐渐显露出来一些问题，其中当属高校经费问题最为突出。由于计划经济下我国高校经费采取国家财政拨款的方式已经不能适应当今我国高校实际的发展需求，特别是许多高校从国家部委下放到省管后此问题更加突出。从上个世纪80年代中期开始的高等教育管理体制改革推行的“权力下放”，通过下放中央部委所属院校，加大省级政府发展管理本地区教育的权力以及统筹力度，确立了中央和地方政府两级管理、以地方政府管理为主的新高教管理体制。而随着高校管辖权的下放，其经费来源也发生了相应的变化，即由原来的国家一级财政来负担变为由国家和地方财政来共同承担，，不过，大多数的地方财政对承担原来的发展尚有较大压力，再加上下放高校的经费压力，更是捉襟见肘，这种情况在我国中西部地区尤为明显。与此同时，改革开放的效果也逐步显现，各方面实力都有了很大提升，居民可支配收入不断提高。所以，人们对于公益捐赠的热情，尤其是高校捐赠的热情不断攀升。这主要是源于两方面原因：一方面是由于我国自古就有高度重视教育的传统，对高校捐赠是对传统的传承；另一方面是因为纳税人通过捐赠也能给其自身带来实际的利益，既包括名义上的，更有实质上的，也即税收优惠。但实际上，我国目前对纳税人向高校捐赠的税收激励制度还仅停留在比较粗放的形态上，还未形成体系化。本文也正是基于此，通过对我国现今高校捐赠现状、零散的税收激励制度以及国外等先进制度等的分析与总结，从而总结了纳税人向高校捐赠的税收激励制度当中存在的问题、研究国外向高校捐赠的税收激励制度的成功经验，以探求我国未来构建纳税人向高校捐赠的税收激励制度的设想。本文由以下八个部分组成：第一部分是引言。介绍了纳税人向高校公益捐赠税收优惠制度的研究背景、研究目的、研究意义以及国内外对其的研究现状；提出了全文的研究方法以及基本框架结构。为下文的展开做好铺垫工作；第二部分是对本文相关概念的范围界定。这部分主要是对所涉及的高等院校、纳税人、公益捐赠、税收优惠等概念界定；第三部分是我国纳税人向高校公益捐赠现状，这部分主要从捐赠占高校经费比重、捐赠形式等角度对我国纳税人向高校捐赠的情况进行了阐述；第四部分是本文研究的理论基础。主要涉及有税收公平理论、可税性理论、税收优惠激励理论、教育公平理论；第五部分是以税收优惠激励对我国高校捐赠纳税人的必要性和可行性进行了详细的论述。在必要性的论述中，主要是从对高校捐赠的纳税人税收激励有助于减轻国家财政压力、有助于缩小地区间高校发展的差距、有助于有利于公益文化形成三个方面进行了论述；在可行性的论述中，主要是从综合国力、国际借鉴、对捐赠人利益的角度三个方面进行了论述；第六部分是我国关于纳税人向高校进行公益捐赠的税收优惠规定与存在的问题；第七部分主要完善纳税人向高校公益捐赠的税收优惠制度建议；第八部分是结语。
[Abstract]:Since the reform and opening up, China's colleges and universities have expanded rapidly and achieved great leap forward development, especially since the end of the 1990s "enrollment expansion", both on the scale of the entity and in the number of students in the past. However, the great development of Chinese colleges and universities has gradually revealed some problems, among which it is high. The problem of school funds is the most prominent.
Because of the planned economy, the way of national financial appropriation in China's universities is unable to adapt to the actual development needs of colleges and universities in China today, especially in many colleges and universities from the state ministries and commissions to the provincial management. The "decentralization" from the reform of higher education management system started in the middle of the 80s of last century. "Through the decentralization of the institutions of the central ministries and commissions, increasing the power and overall efforts of provincial governments to develop and manage education in the region, the two level management of the central and local governments and the new high education management system based on local government management have been established. However, most of the local finance has great pressure to bear the original development, and the financial pressure of the lower universities and colleges is more difficult, which is particularly obvious in the central and western regions of China. At the same time, the effect of reform and opening up is also gradual. Therefore, the enthusiasm for public welfare donations, especially the enthusiasm of University donations, is rising. This is mainly due to two reasons: on the one hand, our country has attached great importance to the tradition of education since ancient times, and the donation to colleges and universities is the heritage of tradition. On the other hand, it is because taxpayers can also bring practical benefits to themselves through donations, both nominal and more substantive, that is, tax incentives. But in fact, the tax incentive system for taxpayers to colleges and universities in China is still only in a relatively extensive form, and has not yet been systematized. This paper is also the basis for this paper. By analyzing and summarizing the present situation of present university donation, scattered tax incentive system and foreign advanced system, this paper summarizes the existing problems in the tax incentive system of taxpayers to colleges and universities, and studies the successful experience of the tax incentive system donated to colleges and universities abroad in order to explore the future construction of our country. Assumption of tax incentive system for tax people to donate to universities.
This article is composed of the following eight parts:
The first part is the introduction. It introduces the research background, the purpose, the significance and the research status of the taxpayer to the public welfare donation system in Colleges and universities, and puts forward the research method and the basic frame structure of the full text.
The second part is the definition of the relevant concepts of this article, which is mainly defined as the concepts of higher institutions, taxpayers, public welfare donations, tax preferences and so on.
The third part is the present situation of public donation to colleges and universities in China. This part mainly expounds the situation of taxpayers' donation to universities from the perspective of the proportion of donations in universities and the form of donation.
The fourth part is the theoretical basis of this study, mainly involving the theory of tax equity, the theory of tax liability, the theory of tax incentives and the theory of educational equity.
The fifth part is a detailed discussion of the necessity and feasibility of tax incentives for taxpayers in China's colleges and universities. In the discussion of the necessity, the tax incentives of taxpayers donated to colleges and universities are helpful to reduce the state financial pressure, and help to narrow the gap between regional colleges and universities and contribute to the benefit of public welfare. The formation of three aspects is discussed, and in the feasibility discussion, it is mainly from the three aspects of the comprehensive national strength, the international reference and the angle of the benefit of the donor.
The sixth part is about the tax preference provisions and problems of taxpayers' donation to universities in China.
The seventh part is mainly to improve the taxpayer preferential tax system proposals to the public donations to colleges and universities.
The eighth part is the conclusion.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.182.3;D922.22

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