目次一、前言二、台湾公益捐献租税优惠法制与特色三、台湾当前公益捐赠之问题四、结论一、前言捐赠为不要求对待给付的金钱或财物之给与行为,这种无私自我的表现,通常在发生天然灾害或值得同情的社会现象时,达到最高潮,近来亦有偶发性的所谓高调行善的捐献举动。除此之外,单纯因为习惯,没 Table of Contents I. Preface II. Legal System and Features of Concessionary Tax Concession in Taiwan III. Problems of Current Contributions to Public Welfare in Taiwan IV. Conclusion I. Preface Contributions are acts of giving or giving money or property that are not required to be paid. Such selfless self- It usually reaches its climax when natural disasters or sympathetic social phenomena occur. Recently, there have also been occasional so-called high-profile good donations. In addition, simply because of the habit, no