我国慈善捐赠税收政策体系的完善研究

近年来,我国慈善捐赠事业不断发展,但与之相关的慈善捐赠税收政策较为分散,尚未形成完整的政策体系。梳理我国慈善捐赠相关税收政策法规发现,我国慈善捐赠税收政策体系目前存在较多问题亟待解决。进一步完善我国现行慈善捐赠税收政策体系,需要借鉴国际经验,从全局考虑,统筹规划各税种的税收优惠政策,使各税种的优惠政策和税收征管共同作用,充分保障捐赠者和受赠者权益,从而更好促进我国慈善捐赠事业发展。

Research on the Perfection of the Tax Policy System of Charitable Donation in China

In recent years, China’s charitable donations have been developing continuously, but the tax policy related to charitable donations is relatively scattered and has not yet formed a complete policy system. Combing the tax policies and regulations related to charitable donations in China, it is found that there are many problems to be solved in the relevant tax policy system. To achieve that end, it is necessary to draw lessons from international experience and comprehensively plan the preferential tax policies of various taxes from the overall perspective, so as to make the preferential policies of various taxes and tax collection and administration work together, to fully protect the rights and interests of donors and recipients, and better promote the development of charitable donations in China.