社会公平视阈下我国慈善税收激励政策研究

发布时间：2018-03-17 23:01

本文选题：社会公平　切入点：慈善税收　出处：《延安大学》2017年硕士论文　论文类型：学位论文

【摘要】：本论文以现阶段我国慈善税收激励政策为研究对象,以慈善为主体的第三次分配能够调节收入分配差距,是社会保障体系中的关键部分,可改善民生,维护社会公平。同时慈善的健康规范发展离不开国家的政策支持,税收政策支持在培育慈善事业的可持续发展能力方面具有重要作用。然而,之前的税收政策有些部分不明确或落后于慈善的发展要求,还有些部分甚至阻碍了慈善的发展。因此,研究规范慈善税收激励政策,并根据我国社会经济发展水平的进程,进一步完善和规范我国慈善税收政策,建立系统有效的适用于中国国情的慈善税收激励政策。从慈善税收为切入点,以促进社会公平作为我国政府经济行为的价值取向或评价标准。针对我国现阶段的慈善税收运作中出现的问题,对我国政府在免税、扣税、税收征管等税收政策产生的因素进行分析,从党的十八大讨论慈善立法出发,到第十二届全国人大四次会议表决通过了《慈善法》,再到提出有价值的研究问题,构建论文分析的框架结构,确定论文研究的慈善税收激励政策范围和研究法。首先,慈善的发展弥补了政府失灵和市场失灵的功能,更完善的弥补了政府和市场职能缺失。其次,慈善还具有资源分配的功能。再次,慈善的发展还有稳定社会的功能以及对慈善税收激励政策的界定。论文通过慈善中的社会公平理论和社会保障理论,对慈善中包含的社会公平理论以及社会保障理论进行分析,突显我国慈善税收政策对于社会发展的重要性。论文中对于我国慈善税收激励政策存在的三种因素进行分析。首先是社会因素,主要问题体现在对于慈善的社会保障服务要加强,社会保障服务是缓解困境人员的根本保障,也是稳定社会环境的基础;构建社会各界共同参与的监管体系,以人为本,提升宣传倡导能力。其次是政治因素,慈善税收优惠政策不够细化,容易导致法条不明确无法判定;政府在培育慈善意识上力度不够,政府在监管方面也没有摆正自己的位置,角色发生错位,没有更有履行职能。最后是税收因素,税收对个人和企业捐赠、慈善组织接受捐赠收入的影响是十分重要的,这也是税收能够带来的规范性实施保障。对于当前我国慈善税收政策的不足或未来可能发生的问题,对于推进慈善税收政策公平发展提出建议。首先对比分析了国内外慈善税收政策,主要是从美国、英国以及加拿大三国来对比分析各国慈善发展的显著特征,我国该如何从中借鉴吸收经验。在《慈善法》颁布后,我们应该如何全面落实税收优惠政策,提出具体的实施办法,细化细节程序,完善税法发展的缺失部分,真正意义上让税收政策成为支持和激励慈善发展的有效催化剂,促使社会公平稳定发展。
[Abstract]:This paper takes the tax incentive policy of charity as the research object, the third distribution with charity as the main body can adjust the income distribution gap, is the key part of the social security system, can improve the people's livelihood. At the same time, the healthy and normative development of charity can not be separated from the policy support of the state. Tax policy support plays an important role in fostering the sustainable development capacity of philanthropy. However, Some of the previous tax policies were unclear or lagging behind the development requirements of charity, and others even hindered the development of philanthropy. Therefore, we should study and standardize the tax incentives for charity, and according to the progress of our country's social and economic development level, To further improve and standardize China's charitable tax policy, to establish a systematic and effective charitable tax incentive policy applicable to China's national conditions. The promotion of social equity is regarded as the value orientation or evaluation standard of our government's economic behavior. In view of the problems existing in the operation of charitable taxation in our country at the present stage, the government of our country is exempted from taxes and taxes are deducted. Based on the analysis of the factors leading to tax policies, such as tax collection and administration, from the discussion of charitable legislation at the 18 Congress of the Party, to the adoption of the "Charitable Law" by the fourth session of the 12th National people's Congress, and then to the raising of valuable research questions, First of all, the development of charity makes up the functions of government failure and market failure. Better to make up for the lack of government and market functions. Secondly, philanthropy also has the function of allocating resources. Again, The development of charity also has the function of stabilizing society and the definition of tax incentive policy of charity. Through the theory of social equity and social security in charity, this paper analyzes the theory of social equity and social security contained in charity. Highlight the importance of charitable tax policy for social development. The paper analyzes three factors of our charity tax incentive policy. The first is social factors. The main problems are that the social security service for charity should be strengthened, the social security service is the fundamental guarantee for alleviating the plight of the people, and it is also the basis for stabilizing the social environment. Second, there are political factors. The preferential tax policy for charity is not detailed enough, so it is easy to lead to unclear laws and regulations that cannot be judged. The government has not done enough to cultivate charity awareness, and the government has not put itself in a proper position in terms of supervision and control. The role misplaces, no more performing functions. Finally, the tax factor, tax on individuals and corporate donations, charitable organizations to receive donations of income is very important, This is also the normative implementation guarantee that can be brought about by taxation. As for the inadequacy of the current charitable tax policy in China or the problems that may occur in the future, Put forward suggestions to promote the fair development of charitable tax policy. Firstly, it contrasts and analyzes the domestic and foreign charitable tax policies, mainly from the United States, Britain and Canada to compare and analyze the remarkable characteristics of charitable development in various countries. After the promulgation of the Charity Law, how should we fully implement the preferential tax policies, put forward specific implementation methods, refine the detailed procedures, and improve the missing part of the development of the tax law? In a real sense, the tax policy should become an effective catalyst to support and encourage the development of charity, and promote the fair and stable development of society.
【学位授予单位】：延安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D632.9;F812.42

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