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中国激励企业慈善捐助的税收优惠制度分析
引用本文:孙瑜晨.中国激励企业慈善捐助的税收优惠制度分析[J].内蒙古财经学院学报,2014(6):26-35.
作者姓名:孙瑜晨
作者单位:中央财经大学法学院,北京,100081
摘    要:企业慈善捐赠能促进社会财富的第三次分配,弥补政府职能的缺位,是企业承担社会责任的主要形式。慈善事业的蓬勃发展,需要完善的捐赠税收优惠制度予以支持和引导。《中共中央关于全面深化改革若干重大问题的决定》提出“完善慈善捐助减免税制度”,应当从捐赠税收优惠制度的形式优化,实行据实扣除和限额扣除相搭配的税前扣除方式,构建非货币性财产捐赠评估规则,扩大捐赠税前扣除资格保有组织数量等方面完善激励性制度安排,同时从企业捐赠税收优惠监督机制的重构方面完善约束性制度安排。

关 键 词:第三次分配  税收优惠  公益性捐赠  流转税优惠  慈善

Institutional Analysis of the Tax Preferences System for Promoting Corporate Philanthropy Donation
SUN Yu-chen.Institutional Analysis of the Tax Preferences System for Promoting Corporate Philanthropy Donation[J].Journal of Inner Mongolia Finance and Economics College,2014(6):26-35.
Authors:SUN Yu-chen
Institution:SUN Yu - ehen (Law School, Central University of Finance and Economics, Beijing 100081,China)
Abstract:As the main way of assuming social responsibility, corporate philanthropy donation promotes the third distribution of social wealth and makes up for the absence of government function. Therefore, we need a well -established tax preference system which can support and guide the booming development of philanthropy. The Decision on Major Issues Concerning Comprehensively Deepening Reforms proposes that we ought to perfect tax re- lief system on charitable donation. We should optimize the form of the tax preferences system, adopt the pre - tax deduction criteria combining total deduction and limit deduction, establish the valuation institutions of non - mone- tary donations, increase the number of commonweal organizations that have eligibility of pre - tax deduction. Not only do we design incentive institutions, we need establish disciplinary institutions such as regulatory mechanisms on corporate philanthropy donation.
Keywords:the third distribution  tax preference  public welfare donations  turnover tax  philanthropy
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