社会慈善捐赠的税收优惠政策问题研究

发布时间：2018-08-07 21:36

【摘要】：慈善捐赠作为调节收入分配、缩小贫富差距的平衡器，被成为国民财富的“第三次分配”，其重要性日益凸显，越来越引起各国重视。在现代社会，慈善事业迅速发展，税收政策作为激励慈善捐赠的有力杠杆，在世界各国普遍受到重视。我国慈善事业起步较晚，其捐赠规模和发展水平较之于慈善发展成熟国家来说，还处于落后地位。因此，分析西方发达国家的慈善捐赠税收激励政策并与我国情况进行比较，借鉴西方的成熟经验，有利于我国慈善事业的健康有序发展，有利于发挥慈善捐赠的调节作用。本文共六章，主要内容安排如下：第一章，绪论。主要介绍本文的选题背景和意义、国内外研究现状，主要内容和结构框架，以及采用的研究方法、创新点和不足之处。第二章，社会慈善捐赠的理论基础。主要介绍了与社会慈善捐赠相关的概念与理论。第三章，影响社会慈善捐赠的因素。本章主要分析了影响社会慈善捐赠的内在因素和外在因素。第四章，税收优惠对我国社会慈善捐赠的激励作用现状及问题分析。本章主要分析了我国社会慈善捐赠的现状，尤其是存在的问题。并根据我国现行的鼓励社会慈善捐赠的税收优惠政策手段，阐述了优惠政策带来的正效应。第五章，，税收优惠对社会慈善捐赠激励作用的国际比较。本章通过列举美国、英国及日本等发达国家鼓励社会捐赠的政策手段，尤其是公认的最有效的税收优惠政策手段，并结合我国具体情况，更新和完善我国社会慈善捐赠税收优惠政策。第六章，提出完善鼓励社会慈善捐赠税收优惠的对策建议。本章在前文论述的基础上，提出完善我国社会慈善捐赠税收优惠政策的对策建议，以期达到鼓励社会慈善捐赠的目的。
[Abstract]:Charitable donation, as a balancer to adjust income distribution and narrow the gap between the rich and the poor, has become the "third distribution" of national wealth, and its importance has become increasingly prominent and attracted more and more attention from all countries. With the rapid development of charity in modern society, tax policy, as a powerful lever to encourage charitable donation, has been paid more and more attention all over the world. China's philanthropy started late, and its donation scale and development level are still in the backward position compared with the developed countries. Therefore, analyzing the tax incentive policy of charitable donation in western developed countries and comparing it with the situation of our country, drawing lessons from the mature experience of the west, is beneficial to the healthy and orderly development of charity in our country and to the regulation of charity donation. This article has six chapters, the main content is arranged as follows: chapter one, introduction. This paper mainly introduces the background and significance of this paper, the current research situation at home and abroad, the main content and structure framework, as well as the adopted research methods, innovation points and shortcomings. The second chapter is the theoretical basis of social charitable donation. It mainly introduces the concept and theory related to social charitable donation. The third chapter, the influence social charitable donation factor. This chapter mainly analyzes the internal and external factors that affect social charitable donation. Chapter four analyzes the current situation and problems of tax incentives to social charitable donation in China. This chapter mainly analyzes the present situation of social charitable donation in China, especially the existing problems. According to the current tax preferential policy means of encouraging social charity donation, the positive effect of preferential policy is expounded. Chapter five, the international comparison of the incentive effect of tax preference on social charitable donation. This chapter enumerates the policy means of encouraging social donation in developed countries, such as the United States, the United Kingdom and Japan, especially the most effective tax preferential policies, and combines the specific situation of our country. We will update and improve our country's preferential tax policy on charitable donations. The sixth chapter puts forward the countermeasures and suggestions to encourage the social charitable donation tax preference. On the basis of the previous discussion, this chapter puts forward the countermeasures and suggestions to perfect the preferential tax policy of social charitable donation in China, in order to achieve the purpose of encouraging social charitable donation.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D632.9

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