我国个人慈善捐赠税收激励政策研究

慈善捐赠是国民收入的第三次分配,对于解决收入分配不公、增进全社会福利、促进和谐社会发展具有重要作用.税收激励政策是推动慈善捐赠事业发展的重要手段.近年来,我国慈善事业的法治化、专业化和体系化程度不断提高,但个人慈善捐赠的发展程度落后于发达国家,税收激励政策体系存在着税收扣除比例较低、一刀切式的税收扣除方式不科学、公益慈...     

新冠肺炎疫情下公益性捐赠税收优惠政策探析

本文通过梳理我国现存公益性捐赠的基本税收优惠政策、突发事件及特别事项税收优惠政策、新冠肺炎疫情下新出台的公益性捐赠税收优惠政策,发现现有公益性捐赠税收优惠政策体系存在缺乏稳定性和系统性、符合税前扣除资格的公益性组织偏少、限额扣除比例低且超额捐赠结转年限短等问题。有鉴于此,本文结合我国国情提出了完善公益性捐赠法律法规及配套的税收激励政策、建立科学的公益性捐赠税前扣除制度等促进公益性捐赠的建议。     

英国慈善捐赠的税收激励政策及其对我国的启示

英国慈善捐赠的税收激励政策具有鲜明的特点。“赠与援助”方式采用税收返还的形式,对慈善机构与捐赠者具有双向激励作用。非货币性资产捐赠的税收政策既充分体现激励性,又注重规范性,并具有较强操作性。对于获得利益回报的捐赠,只要通过两项限额检验,仍可获得税收优惠。工资单捐赠计划方便捐赠者进行定期、多次的捐赠,并为其及时获得税收优惠提供便利。参考英国经验,建议我国进一步注重政策创新,完善细化非货币性资产捐赠相关税收政策,适度认可小额利益回报的捐赠,并采取多种便利措施让捐赠者享受税收优惠政策。     

我国慈善捐赠的税收激励制度研究

当今,通过鼓励企业捐赠来促进慈善事业的发展已成为众多国家积极采用的方法。本文通过对我国慈善事业的现行的税收激励政策和存在的不足进行分析,对税前可扣除比例、税收激励政策的程序简化等方面进行深入研究,提出了相应的改进措施,为我国慈善事业的税收激励政策评估与体制健全提供参考。     

税收激励、捐赠成本与个人捐赠

本文基于中国家庭追踪调查2018年微观数据,研究我国捐赠税前扣除对个人慈善捐赠行为的集约边际和广延边际影响。研究发现,个人所得税优惠对个人慈善捐赠具有显著的激励作用,慈善捐赠的集约边际和广延边际税收价格弹性分别为-2.21和-4.36。研究还发现,税收激励对个人捐赠的促进作用在慈善组织发育程度高的地区更加明显,受教育程度低、男性、体制外工作的个人捐赠行为对税收激励更为敏感,并且税收激励对不同人群捐赠行为影响的差异主要反映在集约边际上。本研究为进一步探索运用税收政策推动以“人人慈善”为内核的现代慈善事业发展,发挥第三次分配的有益补充作用提供了经验证据。     

税收调节收入分配:对个人慈善捐赠的激励

收入分配差距的迅速扩大是我国面临的一个严重社会问题,作为第三次收入分配的重要组成,我国的个人慈善捐赠水平较低,没有起到公平收入分配的作用。本文对我国有关个人慈善捐赠的税收激励政策存在的问题进行了分析,并提出完善对策。     

应对新冠肺炎疫情的财税政策选择

新冠肺炎疫情从武汉向全国的蔓延,对宏观经济、相关行业和经济活动主体都产生了严重影响.既有财税政策主要作用于鼓励防护救治、增加物资供应、促进公益捐赠和激励复工复产等方面,但在税收优惠政策的适用范围、政府与社会成员在税收领域的协商互动以及政府间事权与支出责任的划分等方面仍存在局限.未来的改革应进一步调整财政支出结构,提高财政资金使用效率,完善税收优惠政策,明确社会成员个体的权利以及各级政府的财政事权与支出责任.     

抗震救灾：税收擎起爱心大旗

公益、救济性质的捐赠的直接受惠者是社会上的弱势群体或科研、文化等社会公益事业。因此,如何在税收上进行扶持,备受社会各界关注。国家税收在对待公益捐赠问题上经过多年的发展,已有一系列的税收优惠政策,特别是近年来,又对相关政策进一步进行了调整,进一步扩大了捐赠的税收优惠范围和额度,应该说,起到了很好的导向作用。在“5·12”四川汶川大地震后,引发了一轮爱心捐赠的热潮,公益捐赠的税收优惠政策也因此引人注目。本刊编辑部组织一组文章时此表示关注。     

正外部性视野下我国个人捐赠的税法完善探析

个人捐赠具有正外部性属性,相关税收法律制度存在税收优惠程序较严、税收优惠比例较低、税收优惠专门立法缺失等问题。根据正外部性内部化的基本原理,应该在制定实物抵扣具体办法、提高捐赠优惠比例、允许递延抵扣、简化税收优惠手续等方面完善个人捐赠税收优惠制度;同时从建立纳税人编码制度和信用等级制度、遗产税和赠与税制度及个人捐赠税收优惠权利保障制度等方面建立个人捐赠的税收优惠辅助制度,从而最大限度地激励个人捐赠的积极性。     

非货币性资产捐赠税收激励机制研究

在目前我国税收体系下,非货币性资产捐赠机制存在弊端,致使其未能充分发挥应有的税收激励作用。针对这些问题,本文从立法层面提出了相关建议,统一公益性捐赠税收优惠立法规范,扩大受赠主体和受赠方式,以进一步激励非货币性资产捐赠,并重点在实践操作层面借鉴美国的经验,提出具体完善非货币性资产价值认定制度的主张,从捐赠价值的计量方式、捐赠票据的税前抵扣以及区分不同类非货币性资产并分别规定捐赠细则,以期促使资源得到更优配置。     

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.     

中国激励企业慈善捐助的税收优惠制度分析

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。     

Information,belief elicitation and threshold effects in the 5X1000 tax scheme: a framed field experiment

In this paper, we study by means of a framed field experiment on a representative sample of the population the effect on people’s charitable giving of three, substantial and procedural, elements: information provision, belief elicitation and threshold on distribution. We frame this investigation within the 5X1000 tax scheme, a mechanism through which Italian taxpayers may choose to give a small proportion (0.5%) of their income tax to a voluntary organization to fund its activities. We find two main results: (i) providing information or eliciting beliefs about previous donations increases the likelihood of a donation, while thresholds have no effect; (ii) information about previous funding increases donations to organizations that received fewer donations in the past, while belief elicitation also increases donations to organizations that received most donations in the past, since individuals are more likely to donate to the organizations they rank first.     

企业所得税优惠政策分析

税收优惠作为一把双刃剑，在一国宏观调控体系中占有重要地位。本文分析主要优惠方法，进而就企业所得税收优惠政策的几个问题进行了较深入的讨论，使我们对税收优惠的认识更加清晰明确。     

税收优惠方式对研发投入激励效应研究

以我国2014 ～2020年A股上市公司为样本,利用手工搜集整理的独特数据,获取了上市公司实际享受的税率优惠、加计扣除、加速折旧摊销的金额,并以此为基础检验不同税收优惠方式对企业研发投入的激励效应.实证结果表明,税率优惠、加计扣除、加速折旧摊销这三种税收优惠方式都能激励企业加大研发投入,三种税收优惠方式对研发投入的激励...     

养老金计划与个人所得税政策

不同税制模式和个人所得税征税方式对养老金计划的影响不同,而养老金计划的个人所得税政策如何定位又主要取决于公共政策对储蓄以及不同储蓄形式的态度。比较国际实践,从税制模式、储蓄传统和长期资产管理来看,我国公共政策不需要鼓励养老金储蓄,但从金融体系的稳定和长远发展来看,又需要对养老金储蓄形式给予一定的鼓励。因此,我国个人所得税政策应该对其给予适当税收激励,但不需要很大力度。考虑到我国分类征收的个人所得税制,本文认为,我国个人所得税对养老金计划应该采取TEE模式(养老金缴款不允许税前扣除、对未支付的资本收益或资本利得不征税、对领取的全部养老金收入不征税)。     

论公司慈善捐赠中董事的忠实与勤勉义务

妥当定位公司慈善捐赠中董事的行为规则,是解决公司慈善捐赠活动中各种利益冲突的关键.客观上公司慈善捐赠会增进社会公共利益,但董事决策公司慈善捐赠的行为目标却应该与董事在公司治理中的职责相一致,即促进公司利益最大化.公司慈善捐赠中董事需对公司承担忠实义务和勤勉义务,以公司利益为自己的行为准则,竭力通过捐赠促进公司长期与短期利益的最大化.     

International tax competition: do public good spillovers matter?

We study the impact of public good spillovers on tax competition between two imperfectly integrated countries with different levels of productivity. We show that international public good spillovers, by reducing the tax gap between countries, strengthen the agglomeration of firms in the most productive country. Then we carry on a welfare analysis. We first assume that governments are engaged in a redistributive tax policy. At the non-cooperative equilibrium, the tax level in the high-productivity country is inefficiently high while it is inefficiently low in the other country. A different conclusion emerges when tax revenues are recycled in a public good provision: taxes are inefficiently low in both countries and public good spillovers increase the global welfare. Finally, for a given amount of total tax revenues, public good provision in the high-productivity country is inefficiently high compared to its level in the low-productivity country.     

THE COMBINED EFFECT OF DONATION PRICE AND ADMINISTRATIVE INEFFICIENCY ON DONATIONS TO US NONPROFIT ORGANIZATIONS

We examine the effects that two accounting measures of nonprofit organization (NPO) inefficiency, administrative inefficiency and donation price, have on donations to US NPOs using a better-specified model and industry-specific samples. Although numerous studies examine the effect that donation price has on donations (e.g., Marudas and Jacobs, 2006 ; Marudas, 2004 ; Khanna and Sandler, 2000 ; and Tinkelman, 1999 ), only three studies examine the effect of administrative inefficiency on donations ( Tinkelman and Mankaney, 2007 ; Frumkin and Kim, 2001 ; and Greenlee and Brown, 1999 ). However, none of these studies tests donation price and administrative inefficiency in one model and only two test industry-specific samples of NPOs. We find that misspecifying the model by including only one of these two inefficiency measures creates substantial bias and the effect of administrative inefficiency on donations varies substantially across industries. Administrative inefficiency has a significantly negative effect on donations to NPOs in the full sample and the philanthropy sample, but no significant effect on donations to NPOs in the arts, education, health, or human services samples. Furthermore, donation price has a significantly negative effect on donations to NPOs in the full sample and the education, health and human services samples, but not in the arts or philanthropy samples. Results are also reported for the other variables in the model – government support, program service revenue, fundraising and organizational age, wealth and size.     

Strategic Environmental Policy and International Trade in Asymmetric Oligopoly Markets

This paper examines optimal cooperative and non-cooperative environmental taxes for the case in which a polluting input is used to produce an internationally-traded finished product. The model allows for terms-of-trade effects under oligopoly and employs a general specification of the environmental damage function that encompasses special cases of local, global, and transboundary externalities. The model has several implications for public finance. For example, inefficiently high environmental taxes may be optimal for a net exporting country in non-cooperative circumstances, as the motive to shift rent by selecting an inefficiently low tax rate is countervailed by the incentive to shift the burden of the tax to foreign consumers. The findings identify the important role of asymmetric trade flows (denominated in both goods and pollution exchange) in determining optimal cooperative and non-cooperative tax policy under oligopoly.