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税收优惠是促进慈善发展的重要激励机制。对慈善组织、捐赠人和慈善受益人给予税收减免的制度规范已较为丰富多样,但由于缺乏系统的、高位阶的法律制度支撑等因素,其激励效应并不明显。论文在全面梳理散见于诸多法律、法规和文件中关于慈善税收优惠的规范,全面归纳其现状、分析其问题的基础上,立足于慈善法与税法分工对接,建议从理顺体制、完善减免税种与税前扣除结转、简化获得程序、强化监管等方面对慈善税收优惠法律制度加以改良和完善。
Tax incentives are an important incentive mechanism for promoting charitable development. The rules and regulations on tax relief for charitable organizations, donors and charity beneficiaries have been rich and varied, but the incentive effect is not obvious due to the lack of a systematic and high-level legal system support and other factors. On the basis of comprehensively summarizing the status quo and analyzing the problems of charitable tax benefits in many laws, regulations and documents, the dissertation bases on the charitable law and the tax law division of labor. It is suggested that from rationalizing the system and improving tax relief With the pre-tax deduction carried forward, to simplify the acquisition process, strengthen supervision and other aspects of charity tax incentives to improve and perfect the legal system.