慈善捐赠税收优惠制度对大学教育基金会发展的影响研究

发布时间：2018-05-28 04:12

本文选题：慈善捐赠 + 税收优惠制度　；参考：《上海交通大学》2012年硕士论文

【摘要】：当今中国正处在新的历史时期，创新驱动，转型发展，人才与科技具有不可替代的核心地位。在此过程中，高等教育事业肩负着巨大的责任。但随着大学规模的不断扩大，教育经费支出也随之加大。高等教育需求快速增长与高等教育财政供给的严重不足，成为制约高校发展的瓶颈之一。为了规范筹资工作，更好的管理、运作捐赠资金，越来越多的高校成立大学教育基金会。我国大学教育基金会是在学校党委和校长领导下，具有独立法人性质，面向海内外的非营利性的筹款机构，其作用在于继续保持高等教育国家投入为主体的同时，大力拓展社会筹资渠道，，吸引社会力量投资高等教育，保证高等教育的持续、稳定、快速发展。我国大学教育基金会起步晚、经验少，是社会转型期的产物，有着特殊的管理体系和社会环境，也承担着更多的历史责任。海内外实践证明，政府对大学教育基金会给予适当的税收减免政策，是非常有效吸引捐赠的手段，也是大学教育基金会繁荣发展的基本保障。反之，对违反规则的大学教育基金会取消部分减免优惠，将是对其最严厉的惩罚，直接影响到其社会公益形象。本文意在探索慈善捐赠税收减免制度对大学教育基金会发展的影响和促进，通过比较美国、英国等发达国家与我国的大学教育基金会在不同税收减免制度环境下所呈现的不同发展轨迹和特点，并以A大学教育发展基金会为例，分析国内大学教育基金会在接受社会捐赠过程中，税收减免激励措施的现状和缺失，以找出适合我国大学教育基金会发展的慈善捐赠税收优惠制度发展方向，为我国大学教育基金会的健康快速发展创造有利税收环境。
[Abstract]:Nowadays, China is in a new historical period. Innovation drive, transformation and development, talent and science and technology have irreplaceable core position. In this process, the higher education undertaking shoulders the enormous responsibility. However, with the continuous expansion of the scale of universities, the expenditure on education has also increased. The rapid growth of the demand for higher education and the serious shortage of the financial supply of higher education have become one of the bottlenecks restricting the development of colleges and universities. In order to standardize fund-raising, better management and operation of donor funds, more and more colleges and universities set up university education foundation. Under the leadership of the school party committee and president, the university education foundation of our country is a non-profit fund-raising organization with the nature of an independent legal person and at home and abroad. Its function is to continue to maintain the state investment in higher education as the main body at the same time. We should vigorously expand social financing channels, attract social forces to invest in higher education, and ensure the sustained, stable and rapid development of higher education. The university education foundation of our country starts late and has less experience. It is the product of the social transition period. It has a special management system and social environment, and it also bears more historical responsibilities. The practice at home and abroad has proved that the appropriate tax relief policy given by the government to the university education foundation is a very effective means to attract donations and is also the basic guarantee for the prosperity and development of the university education foundation. On the contrary, it is the harshest punishment to cancel the partial exemption and discount to the university education foundation which violates the rules, which directly affects its public welfare image. The purpose of this paper is to explore the impact and promotion of the tax relief system for charitable donations on the development of university education foundations. The different development paths and characteristics of the developed countries such as the United Kingdom and the university education foundation of our country under the different tax relief system environment, and taking the A university education development foundation as an example, This paper analyzes the current situation and lack of tax relief and incentive measures in the process of accepting social donations by the domestic university education foundation, in order to find out the development direction of the tax preferential system of charitable donation suitable for the development of the university education foundation in China. To create a favorable tax environment for the healthy and rapid development of the university education foundation in China.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D632.9;G649.2

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