促进我国慈善事业发展的财税政策研究

发布时间：2018-07-14 09:32

【摘要】：我国的慈善文化古已有之,但慈善事业的真正起步较晚,发展较为薄弱。新中国成立后,慈善事业在战争中走向消亡,直到上世纪80年代,慈善事业才开始复苏。到了21世纪,慈善事业得到了新的发展:十六届四中全会第一次将慈善事业写入党的文献;《企业所得税法》和《个人所得税法》的修订,对慈善捐赠给予了更多税收优惠;十八届三中全会提出了国家治理体系,现代慈善事业是国家治理体系的重要组成部分;2016年《中华人民共和国慈善法》正式实施,成为首部慈善领域专门法律。这些都表明了政府对慈善事业的发展给予了极大关注。同时,众筹等新型慈善的出现,预示了我国慈善事业发展的强劲势头。为推动慈善事业的发展,国家也从财税政策上给予了支持。本文从慈善的概念出发,介绍了慈善的功能,阐明了政府介入慈善事业的理论依据;其次,梳理了慈善事业的发展历程和现行财税政策,并提出发展中存在的问题;之后,本文对慈善事业财税政策进行了实证分析;最后本文借鉴国外先进经验,对推进我国慈善事业发展的财税政策提出了建议。本文主要采取了实证研究法和比较分析法。本文创新点在于从新的视角研究慈善事业,并采取了新的研究方法。
[Abstract]:China's philanthropic culture has existed in ancient times, but the true start of philanthropy is relatively late, the development is relatively weak. After the founding of New China, philanthropy died in the war, until the 1980s, philanthropy began to recover. In the 21st century, charity has been developed: for the first time, the fourth Plenary session of the 16th CPC Central Committee has written the charity into the Party's literature, and the amendments of the Enterprise income tax Law and the personal income tax Law have given more tax preferences to charitable donations; The third Plenary session of the 18th CPC Central Committee put forward the national governance system. Modern philanthropy is an important part of the state governance system. In 2016, the charity law of the people's Republic of China was formally implemented and became the first special law in the field of charity. All this shows that the government pays great attention to the development of charity. At the same time, the emergence of new philanthropy, such as crowdfunding, foreshadowed the strong momentum of charity development in China. In order to promote the development of philanthropy, the state also from the fiscal policy to support. Starting from the concept of charity, this paper introduces the function of charity, expounds the theoretical basis of government intervention in philanthropy; secondly, combs the development course and current fiscal and taxation policies of charity, and puts forward the problems existing in the development. This paper makes an empirical analysis on the fiscal and taxation policies of philanthropy, and at last, this paper draws lessons from the advanced experience of foreign countries and puts forward some suggestions on the fiscal and taxation policies to promote the development of philanthropy in China. This article mainly adopts the empirical research method and the comparative analysis method. The innovation of this paper is to study philanthropy from a new perspective and adopt a new research method.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.0

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