重大突发公共卫生事件公益性捐赠个人所得税税前扣除问题研究

公益性捐赠税前扣除对于促进重大突发公共卫生事件中的公益性捐赠有着重要作用。新冠疫情期间,国家从扣除比例、捐款程序、发票等方面放宽了公益性捐赠税前扣除的限制,有效激励了疫情期间的公益性捐赠。但仍然存在捐赠品界定不合理、不清晰,税收优惠集中于疫中支持,税收优惠缺乏稳定法律法规体系等问题。本文通过借鉴美国相关经验,提出了我国重大突发公共卫生事件中公益性捐赠个税扣除体系构建思路。

Research on the Issue of Pre-tax Deduction of Personal Income Tax for Public Welfare Donations Under Major Public Health Emergencies

The outbreak of major public health emergencies is destructive and has a wide range of impacts.The government needs to take a series of emergency measures to prevent and control.Pre-tax deductions for charitable donations are important tools for national governance and macro-control.Public welfare donations under public health incidents play an important role.During the period of the new coronavirus pneumonia,the state relaxed the pre-tax deduction restrictions for charitable donations in terms of deduction ratio,donation procedures,invoices,etc.,effectively incentivizing charitable donations during the epidemic.However,there are still problems in the public welfare donation,such as unreasonable and unclear definition of donated goods,tax incentives concentrated in epidemic support,and the lack of stable laws and regulations on tax incentives for donations under public health events.This article draws on the experience of the United States,and puts forward the idea of constructing a tax deduction system for public welfare donations under major public health emergencies in my country.