【作者】 谭娟；

【导师】 陈晓春；

【作者基本信息】 湖南大学 ， 行政管理， 2008， 硕士

【摘要】 本论文以当前中国慈善事业发展中的税收政策为研究对象。选择慈善事业发展中的税收政策为研究对象,主要是因为:我国慈善事业必然发展成一项“全民参与的事业”,是社会保障体系的有机组成部分和社会发展的基础性工程,然而影响慈善事业更加迅速发展的制度因素仍然存在。在这些制度原因中,作者认为税收政策是阻碍我国慈善事业发展的重要因素之一。税收政策作为政府对慈善事业发展的间接财政支持形式,比政府直接的财政支持更加温和与委婉,也避免了政府对慈善组织和慈善活动的直接控制与干预,有利于引导和促进慈善事业的自觉发展。论文正文的第一部分对慈善事业的税收政策进行了阐释。在这一章中,首先对慈善事业的概念、基本特征及功能进行阐述,然后分析了国内外有关慈善事业的税收政策情况。笔者认为慈善事业在维护社会公平正义,提高社会整体福利,实现社会和谐共生方面承担着重要的社会功能。通过国内外的慈善税收政策对比发现,国外的大多数国家都对慈善组织提供减免税的优惠待遇,并且有一个公平周密的程序确保只有真正的公益组织才有资格获得免税待遇,而中国对慈善组织的税收政策存在诸多纰漏。第二部分介绍了利用税收政策促进慈善事业发展的理论依据及国际借鉴。笔者认为政府运用税收政策促进慈善事业发展的理论依据主要基于有限政府理论,第三次分配理论,帕累托最优理论,竞争领域与非竞争领域理论。通过介绍一些发达国家的税收优惠政策,发现其政策运用体现在对慈善组织的税收减免优惠政策、对纳税人捐赠方面的税收优惠政策、对税收优惠政策的管理三个方面的成功经验。第三部分主要阐述了我国现行促进慈善事业发展的税收政策及其缺陷。其缺陷主要体现为税收政策缺乏完整的体系,税收政策的优惠对象没有严格界定,鼓励捐赠的税收制度执行力低,税收政策缺乏力度、深度和速度。第四部分基于以上论述提出了政策建议:实行独立的慈善组织税收制度,严格从非营利组织中区分出公益组织,调整捐赠扣除的税收优惠政策,进一步完善相关的税收法律制度,其中,关于调整捐赠扣除的税收优惠政策建议笔者分别从激励企业和公民个人的税收优惠政策的研究角度进行了深入分析。更多还原

【Abstract】 This paper is studied China’s charity cause in the development of tax policy . Choice of charitable causes in the development of tax policy for the study, mainly because: China’s charity cause is bound to develop into a "universal participation in the cause," the social security system is an integral part of social development and the basic project, however impact of charitable Cause a more rapid development of the institutional factors still exist. In these systems reasons, the authors believe that tax policy is impeding the development of China’s charity cause one of the important factors. As a government tax policy on the development of the cause of charity indirect form of financial support than direct government financial support to more moderate and tactful, but also to avoid the government’s charitable organizations and charitable activities of the direct control and intervention, to guide and promote consciously development of the cause of charity.Text of papers to the first part of the charity’s revenue policy was explained. In this chapter, the first on the concept of charity, the basic features and functions on, and then analyzed the domestic and international charities on the tax policy situation. I believe that philanthropy in maintaining social fairness and justice, improve the welfare of society as a whole, to achieve social harmony symbiotic assume an important social function. Through the charitable tax policies at home and abroad compared found that the majority of foreign countries for charitable organizations to provide tax relief of preferential treatment, a fair and thorough procedures to ensure that only genuine charity organizations are eligible to receive duty-free treatment, while there are many leakage existed in the Tax policy of China’s charitable organizationsThe second part introduced to the use of tax policy to promote the development of the cause of charity and international theoretical basis for drawing. I believe that the use tax policies to promote development of the cause of charity is based on the theoretical basis for the theory of limited government, the third distribution theory, Pareto optimal theory, the field of competition and non-competitive field theory. Through the introduction of preferential tax policies of some developed countries, found that their policies reflected in the use of charitable organizations of preferential policies for tax relief, donation to the taxpayers of preferential tax policies, preferential tax policies for the management of the three areas of successful experience.The third part mainly expounded China’s charity cause of promoting the development of the existing tax policy and its shortcomings. Its main shortcomings of tax policy for the lack of integrity of the system, the preferential tax policy does not strictly defined targets to encourage donations to the implementation of the low tax system, tax policies lack of intensity, depth and speed. Based on the above on the fourth part of the proposed policy recommendations: implement an independent charitable organizations tax system, from the strict distinction between a non-profit organizations in the public interest organizations, donations deducted from the adjusted tax preferential policies to further improve the relevant legal system of taxation. Among them, on the adjustment of preferential tax policies for donation deducted from the author proposed incentive enterprises and individual citizens of the preferential tax policy point of view of an in-depth analysis.更多还原