我国慈善事业税收激励研究

发布时间：2018-02-27 15:18

本文关键词： 慈善组织慈善捐赠税收激励　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来，在从计划经济向市场经济转轨过程中，由于社会收入分配体制不完善，从而引发和激化了许多社会矛盾。而作为收入分配体系中弥补市场失灵和政府失灵的重要一环，被称作“第三次分配”的慈善事业，是调节贫富差距的平衡器,有利于优化资源配置,促进社会和谐。与欧美发达国家相比，我国慈善事业发展显然相对滞后，慈善机构承担着较高的税负以及生存压力，民众自主捐赠意识较弱,慈善捐赠规模小而零散。要消除这些障碍,推进慈善事业的发展离不开税收政策的引导和支持。 20世纪90年代以来,对慈善事业的发展制定了许多政策,其中不乏税收措施。但是我国的慈善立法很不完善，，导致慈善事业长期不能突破发展的瓶颈，在倡导建设和谐社会的今天，必须加以重视。要消除这些障碍，推动慈善事业的蓬勃发展离不开政府的有效引导和支持。综观各国对慈善事业发展的鼓励手段，无不以税收杠杆作为政府调控的重要工具。因此,将慈善事业理论和税收理论进行有机结合,系统详细地研究税收手段对慈善事业作用机制和效应,并在深入调查分析中国慈善事业发展现状以及现行税制的基础上，对国外慈善税收激励制度进行比较和借鉴，提出建立整体慈善税收激励框架的构想,进而对中国今后的慈善事业税收激励提出政策建议,成为本文关注和研究的主要内容。
[Abstract]:Since the reform and opening up, in the process of transition from planned economy to market economy, due to the imperfection of social income distribution system, As an important part of the income distribution system to make up for the market failure and the government failure, the charity called "the third distribution" is the balance between the rich and the poor. Compared with the developed countries in Europe and the United States, the development of philanthropy in our country is obviously lagging behind, charity organizations bear higher tax burden and survival pressure, and people's consciousness of self-donation is relatively weak. Charity donation is small and scattered. In order to eliminate these obstacles, the development of charity can not be promoted without the guidance and support of tax policy. Since 1990s, many policies have been made on the development of philanthropy, including tax measures. However, the charity legislation in our country is not perfect, which leads to the long-term failure of philanthropy to break through the bottleneck of development. In advocating the construction of a harmonious society today, we must attach importance to it. In order to remove these obstacles and promote the vigorous development of philanthropy can not be separated from the effective guidance and support of the government. All take the tax lever as the important tool of the government regulation and control. Therefore, combining the theory of philanthropy with the theory of taxation, the mechanism and effect of tax means on charity are studied in detail, and on the basis of in-depth investigation and analysis of the current situation of philanthropy in China and the current tax system, This paper compares and draws lessons from the overseas charitable tax incentive system, puts forward the idea of establishing the overall charitable tax incentive framework, and then puts forward the policy recommendations for the future charitable tax incentive in China, which has become the main content of this paper.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D632.9

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