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从政府、市场、社会三大层次和慈善捐赠与税收调节两省者的内部特征来探寻税收激励慈善捐赠的内在理论依据,税收激励慈善捐赠是国家调节收入分配的有效手段,对慈善捐赠税收优惠可以鼓励捐赠者进行更多地慈善捐赠;以不同税种作为考察对象,通过直接激励和间接激励来分析税收激励慈善捐赠的作用机理;构建税收制度、税收政策、税收征管相互关联的慈善捐赠税收激励政策体系,理清体系中各要素关系,明确激励目标,并从主体层面、内容层面和环境层面提出适应这一体系需要的现有激励政策的完善对策。
From the government, the market and the three levels of society and the charitable donations and tax regulation of the internal characteristics of the two provinces to explore the internal basis of tax incentive charitable donations, tax incentives charitable donations is an effective means of national income distribution, tax incentives for charitable donations We can encourage donors to make more charitable donations; analyze different tax types as the object of investigation, and analyze the mechanism of tax incentive charitable donations through direct incentives and indirect incentives; and construct tax incentives, charitable donations and tax policies that are related to tax administration, tax policies and tax collection and management Policy system, sort out the relationship between the various elements of the system, clear incentive objectives, and from the main level, the content level and the environmental level put forward to adapt to the needs of this system, the existing incentive policies to improve countermeasures.