中外高校基金会税收优惠政策比较研究

发布时间：2018-09-14 18:12

【摘要】：本文研究了我国现有基金会税收优惠政策,发现我国高校基金会存在投资收益无法免税、捐赠个人与企业公益性捐赠税前扣除比例不高,且超出比例部分无法在今后年度结转抵扣,尚未出台专门针对高校基金会的税收优惠政策等问题。我国应将投资收益纳入免税收入的范围、提高个人与企业公益性捐赠税前扣除比例且超出部分结转以后年度、出台高校基金会专项税收优惠政策,以促进高校基金会的发展。
[Abstract]:This paper studies the tax preferential policies of the existing foundations in China, and finds that there is no tax exemption for investment income in the foundations of colleges and universities in China, and the proportion of deductions before tax for donation individuals and enterprises is not high. And beyond the proportion part can not be carried over in the future year, there is no special tax preferential policy for the university foundation and other issues. In order to promote the development of university foundations, China should bring investment income into the scope of tax-free income, increase the proportion of deduction before tax and beyond part of the carry-over year after public welfare donations of individuals and enterprises, and introduce the special tax preferential policies of university foundations in order to promote the development of university foundations.
【作者单位】：同济大学财务处;
【分类号】：F812.42

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