对中国内地基金会税收政策的分析与建议

本文对中国内地基金会税收政策的现状进行了分析,并借鉴国外的相关做法和经验,提出了完善基金会税收制度,应对基金会营利性收入给予税收优惠,捐赠者所得税的税前扣除应可以顺延,建议逐步开征遗产税、赠与税,简化程序、保证税收优惠措施的落实,建立有针对性、完善的基金会税收管理体系等建议。

Analysis of China inland fund tax policy and suggestion

This paper analyzes the necessity and status of the tax legal regulation of the Chinese Foundation.By the comparative study of the tax preference policy home and abroad,this paper makes the relevant suggestions,including improving the independent tax policy system,offering tax preference to the profit of Foundation,allowing the postpone of tax preference,imposing the estate and gift tax,simplifying the tax procedure and building the target-oriented tax management system.