论推进个人所得税制改革与发展慈善事业

个人所得税制是公民慈善动机的润滑剂。这是因为，一方面，个人所得税优惠政策可以弥补个人捐赠成本；另一方面，高税率的遗产税可以刺激富人阶层的慈善动机。从美国的实践经验来看，个人所得税制是美国慈善事业发展的“助推器”：一是制定了直接指向慈善捐赠的个人所得税优惠政策，二是推行以公平性为基础的综合所得税制，三是开征了高起点的遗产税。从中国的现实情况来看，个人所得税制是目前中国慈善事业发展的“制度瓶颈”：一是不合理的税制结构，二是不合理的分类所得税制，三是个人所得税优惠政策的设计忽视了阶层差异，四是遗产税制的缺失。因此，推进个人所得税制改革，是中国慈善事业发展的现实呼唤。

On the Promotion of the Reform of Individual Income Tax System and the Development of Philanthropy

The individual income tax system is a lubricant of civil motive for philanthro- py. The reasons are that on the one hand the preferential individual income tax policies can make up for the individual donation costs, and on the other hand inheritance tax with high rates can stimulate the rich classes motive for philanthropy. From the practical experience in the United States, the individual income tax system is a booster of the development of Amer- ican philanthropy, because U.S. has formulated preferential individual income tax policies di- rectly related to the charitable donation, has implemented a comprehensive income tax sys- tem based on fairness, and has imposed inheritance tax with high starting point. From the actual situation in China, the individual income tax system is an institutional bottleneck in the development of Chinese philanthropy owing to unreasonable tax structure and classifica- tion income tax system, the neglect of class differences in the design of preferential individual income tax policies and the absence of inheritance tax. Therefore, the reform of individual income tax system is a real call for the development of Chinese philanthropy.