企业捐赠受赠财税政策创新研究

通过对我国企业捐赠受赠财税政策的现状和历史沿革的分析研究，发现其存在的主要问题，特别是企业捐赠支出的财税政策与捐赠法相悖、企业捐出资产视同销售缴纳增值税与理不通、企业接受慈善捐助所得要缴纳企业所得税与情不符。针对这些问题提出政策创新的思路，建议将“捐赠”分解为“捐助”和“赠与”区别对待，并建立健全与之配套的法规政策，充分发挥财税政策促进企业积极参与公益性、慈善捐助活动的重要作用。

The Creative Research of Fiscal and Taxation Policy on Corporate Donation and Recipient

Through the analysis of the status and history of fiscal and taxation policy on corporate donation and recipient,we found the problems.In particular,it runs counter to donation law.Secondly,that corporate donations are viewed as sales of assets to pay value-added tax is not reasonable.And to accept charitable donations,companies' paying corporate income tax does not match with the situation.In view of these issues,the idea of financial innovation is suggested.We should break donation down into donors and gi...