促进我国慈善事业发展的税收政策与管理机制研究
发布时间：2019-06-04 13:01
【摘要】：根据有关数据的显示,我国的收入差距依然很大,社会的不公平因素林林总总,致使社会的不和谐现象时有发生。要改变现在不公平的收入分配、贫富差距拉大的现状,我们有三次分配来发挥作用。首次分配是在市场竞争机制的指引下进行的；第二次分配是由政府引导,通过税收、社会保障统筹等方式来进行分配；第三次分配是靠人的道义力量,通过企业和个人自觉捐赠为导向进行分配。慈善,作为一个新的时尚的词语,对于广大的平民百姓是陌生的。捐赠是社会财富的转移,是强者在物质和精神层次上给予弱者的帮助,缓解弱势群体的困境。更深层次上是消除不同群体之间的隔阂,使有些人的仇富心理和另一些人的厌贫情结有所消除,促进社会的大团结、大和谐。从一定意义上来说,近几年中国自然灾害的发生尤为频繁,这也就慢慢地唤醒了民众的仁慈情怀,在国难当头之时,社会各界、许多知名企业、知名人士、国际组织等等都对灾区积极高调的实施捐赠,慈善捐赠渐渐进入公众的视野,成为了社会的热点。慈善捐赠作为一种依靠个人道德的力量进行的捐赠,完全是靠人们的自觉自愿,并没有什么强制措施,这就与社会责任紧密相联。我国当前的阶层理念就是使一部分人先发展起来,然后再有他们带动另一部分人发展起来,也就是在这种大的背景下,中国居民收入不断分化,贫富差距逐渐扩大。这让慈善事业以一种特殊的姿态登上历史的舞台：慈善是以道德的力量为基础进行的一次再分配,慈善事业对社会财富的重新分配有着关键的作用,在一定意义上对于弱势群体的生存与发展开辟了新的天地。然而我国的慈善捐赠现状甚是堪忧,无论是从资金流入、资金管理还是资金流出都存在一定的问题,以致于其所发挥的调节收入分配的功能也就相应的减弱。本文主要从两个方面研究：一是从捐赠者的角度来说的税收优惠政策；二是从慈善组织角度的管理机制。虽然是两个不同的角度,但只有两者共同的作用和完善才能使慈善事业发展的更好。本文具体分四部分来深入探讨我国的慈善事业的发展：第一部分分析了慈善捐赠对政府、企业、个人产生的效应；第二部分指出了我国慈善事业的现状；第三部分指明了现状背后存在的问题；第四部分针对相关问题提出的解决方法。
[Abstract]:According to the relevant data, the income gap in China is still very large, and there are many unfair factors in society, resulting in social disharmony from time to time. To change the current unfair income distribution and the widening gap between the rich and the poor, we have three distribution to play a role. The first distribution is carried out under the guidance of the market competition mechanism, the second distribution is guided by the government, through taxation, social security and other means to carry out the distribution. The third distribution is based on the moral power of human beings, through the conscious donation of enterprises and individuals. Charity, as a new fashion word, is strange to the vast number of ordinary people. Donation is the transfer of social wealth, the help of the strong to the weak at the material and spiritual levels, and the relief of the plight of the vulnerable groups. At a deeper level, it is to eliminate the estrangement between different groups, to eliminate the hatred of some people against the rich and others, and to promote the great unity and harmony of society. In a sense, the occurrence of natural disasters in China has been particularly frequent in recent years, which has slowly awakened the benevolence of the people. At the time of the national disaster, many well-known enterprises and famous people from all walks of life, International organizations and so on are active and high-profile donations to the disaster areas, charitable donations have gradually entered the public vision, and become a hot spot in society. As a kind of donation which relies on the power of personal morality, charitable donation depends entirely on people's voluntary consciousness, and there are no coercive measures, which is closely related to social responsibility. The current concept of class in our country is to make some people develop first, and then they drive others to develop. That is to say, under this background, the income of Chinese residents is constantly divided and the gap between the rich and the poor is gradually widening. This puts philanthropy on the stage of history in a special manner: charity is a redistribution based on moral power, and philanthropy plays a key role in the redistribution of social wealth. In a sense, it has opened up a new world for the survival and development of vulnerable groups. However, the present situation of charitable donation in our country is very worrying, whether from the inflow of funds, capital management or capital outflow, there are some problems, so that its function of regulating income distribution is weakened accordingly. This paper mainly studies from two aspects: one is the tax preferential policy from the perspective of donors; the other is the management mechanism from the perspective of charitable organizations. Although it is two different angles, only the common role and perfection of the two can make the development of charity better. This paper is divided into four parts to discuss the development of philanthropy in our country: the first part analyzes the effect of charitable donation on the government, enterprises and individuals, the second part points out the present situation of philanthropy in our country. The third part points out the problems behind the present situation; the fourth part puts forward the solutions to the related problems.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D632.9
本文编号：2492744
[Abstract]:According to the relevant data, the income gap in China is still very large, and there are many unfair factors in society, resulting in social disharmony from time to time. To change the current unfair income distribution and the widening gap between the rich and the poor, we have three distribution to play a role. The first distribution is carried out under the guidance of the market competition mechanism, the second distribution is guided by the government, through taxation, social security and other means to carry out the distribution. The third distribution is based on the moral power of human beings, through the conscious donation of enterprises and individuals. Charity, as a new fashion word, is strange to the vast number of ordinary people. Donation is the transfer of social wealth, the help of the strong to the weak at the material and spiritual levels, and the relief of the plight of the vulnerable groups. At a deeper level, it is to eliminate the estrangement between different groups, to eliminate the hatred of some people against the rich and others, and to promote the great unity and harmony of society. In a sense, the occurrence of natural disasters in China has been particularly frequent in recent years, which has slowly awakened the benevolence of the people. At the time of the national disaster, many well-known enterprises and famous people from all walks of life, International organizations and so on are active and high-profile donations to the disaster areas, charitable donations have gradually entered the public vision, and become a hot spot in society. As a kind of donation which relies on the power of personal morality, charitable donation depends entirely on people's voluntary consciousness, and there are no coercive measures, which is closely related to social responsibility. The current concept of class in our country is to make some people develop first, and then they drive others to develop. That is to say, under this background, the income of Chinese residents is constantly divided and the gap between the rich and the poor is gradually widening. This puts philanthropy on the stage of history in a special manner: charity is a redistribution based on moral power, and philanthropy plays a key role in the redistribution of social wealth. In a sense, it has opened up a new world for the survival and development of vulnerable groups. However, the present situation of charitable donation in our country is very worrying, whether from the inflow of funds, capital management or capital outflow, there are some problems, so that its function of regulating income distribution is weakened accordingly. This paper mainly studies from two aspects: one is the tax preferential policy from the perspective of donors; the other is the management mechanism from the perspective of charitable organizations. Although it is two different angles, only the common role and perfection of the two can make the development of charity better. This paper is divided into four parts to discuss the development of philanthropy in our country: the first part analyzes the effect of charitable donation on the government, enterprises and individuals, the second part points out the present situation of philanthropy in our country. The third part points out the problems behind the present situation; the fourth part puts forward the solutions to the related problems.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D632.9
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