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慈善在提供社会服务、社会救济、扶贫等方面具有积极作用,对慈善捐赠人实施的税收优惠政策是各国通行的做法。我国也制定了对慈善捐赠人的相关税收优惠政策。本文在梳理相关政策的基础上,结合我国慈善事业发展特点和他国政策特点分析其不足,然后为更好地发挥税收优惠对慈善捐赠的激励和引导作用,进而促进慈善事业的发展,提出了提高慈善捐赠在个人所得税税前扣除的比例、允许慈善捐赠结转扣除、完善对实物捐赠的流转税税收优惠和适时开征遗产的政策建议。
Charity plays an active role in providing social services, social relief and poverty alleviation. The preferential taxation policy for charity donors is a common practice in various countries. China has also formulated preferential tax policies for charity donors. Based on the combing of related policies and the analysis of the characteristics of philanthropy development in our country and the characteristics of other countries’ policies, this essay tries to promote the development of philanthropy in order to give full play to the incentive and guidance of tax incentives on philanthropy, Charitable donations in the personal income tax deduction before the proportion of allowing charitable donations carry-forward deduction, improve the physical donations tax turnover tax incentives and timely introduction of heritage policy recommendations.