促进我国慈善事业发展的税收政策研究

发布时间：2018-04-05 01:03

本文选题：慈善　切入点：税收　出处：《首都经济贸易大学》2017年硕士论文

【摘要】：在经济迅速发展的今天,人民的物质生活极大丰富,文化水平不断提升,综合素养也日益提高,但贫富差距较大等社会问题依然存在。政府无法解决公共领域中的所有问题,也无法满足全部的公共物品需求。这时,慈善作为社会资源第三次分配,在社会保障方面起到了积极作用,促进了社会的均衡平稳发展。慈善事业的发展具有重要的意义,有利于缩小贫富差距,促进社会财富的合理分配,从而提高社会整体的福利和待遇,有助于实现中华民族的伟大复兴。政府应当通过各种形式支持和补贴慈善事业,最为常用的手段就是采用税收制度方面的优惠促进慈善事业的完善和规范。我国慈善事业仍然尚未成熟,需要在质、量两方面提高。在量的方面,通过税收政策提高企业和个人的捐赠额,吸引更多人参与慈善,使得慈善无论从捐赠数量还是涉及范围均有所提高。在质的方面,促进慈善事业的发展涵盖对慈善机构的规范以及对民众慈善意识的培养。本文从慈善组织、企业捐赠者、个人捐赠者三个方面对税收对慈善的作用进行分析。梳理了我国现行的慈善相关税收政策,结合我国当前的发展状况分析政策的适用性和问题。此外,通过在国际会计师事务所网站查询的资料、外国税务机关官方网站查询其他国家现行的慈善相关税收政策,深入地分析其利弊以及对我国的启示作用,最终从企业、个人、法制法规体系建设和慈善组织管理等方面提出完善慈善税收优惠政策的对策。
[Abstract]:With the rapid development of economy, the material life of the people is extremely rich, the cultural level is constantly improving, and the comprehensive literacy is improving day by day, but the social problems such as the big gap between the rich and the poor still exist.The government cannot solve all the problems in the public domain, nor can it meet all the demands of public goods.At this time, charity, as the third allocation of social resources, played an active role in social security and promoted the balanced and stable development of society.The development of charity is of great significance, which is conducive to narrowing the gap between the rich and the poor, promoting the rational distribution of social wealth, improving the welfare and treatment of the whole society, and helping to realize the great rejuvenation of the Chinese nation.The government should support and subsidize charity through various forms, the most commonly used means is to adopt the preferential tax system to promote the perfection and standardization of charity.Our country philanthropy is still not mature, need to improve in both quality and quantity.In terms of quantity, increasing the amount of corporate and personal donations through tax policy, attracting more people to participate in charity, both in terms of the number of donations and the scope of philanthropy has been increased.Qualitatively, the development of charity includes the regulation of charity and the cultivation of charity consciousness.This paper analyzes the effect of tax on charity from three aspects: charitable organizations, corporate donors and individual donors.This paper combs the current tax policy of charity in China and analyzes the applicability and problems of the policy combined with the current development of our country.In addition, through the information from the website of the international accounting firm, the official website of the foreign tax authorities inquires into the existing philanthropic tax policies of other countries, analyzes in depth its advantages and disadvantages and its enlightening effect on our country, and finally from the enterprises,Personal, legal system construction and charity organization management and so on proposed the consummation charitable tax preferential policy countermeasure.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D632.9;F812.42

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