| 我国公益性捐赠的税收政策缺陷分析 |
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| 引用本文： | 毛慧琼,马洁华.我国公益性捐赠的税收政策缺陷分析[J].企业技术开发,2011(15). |
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| 作者姓名： | 毛慧琼 马洁华 |
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| 作者单位： | 河南财政税务高等专科学校; |
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| 摘 要： | 税收激励是鼓励公益性捐赠的重要方式,有效的税收优惠政策可以实现社会财富的再分配,促进社会公益事业的发展。
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| 关 键 词： | 公益性捐赠 税收激励 税收优惠 慈善 |
Charitable donations tax policy defect analysis |
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| MAO Hui-qiong,MA Jie-hua.Charitable donations tax policy defect analysis[J].Technological Development of Enterprise,2011(15). |
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| Authors: | MAO Hui-qiong MA Jie-hua |
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| Institution: | MAO Hui-qiong,MA Jie-hua (Henan College of Finance and Taxation,Zhengzhou,Henan 450002,China) |
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| Abstract: | Tax incentives are an important way to encourage charitable donations,effective tax incentives can achieve the redistribution of social wealth,promote public welfare undertakings. |
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| Keywords: | charitable donations tax incentives charity |
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