中美两国基础研究社会捐赠比较及对我国的启示

鼓励多元化投入基础研究的国家政策频繁出台，使社会捐赠作为基础研究投入来源引起学者普遍关注。美国运用社会资本进行科研捐赠具有多年发展经验，在支持生命科学、数学、物理学等前沿基础研究领域取得较好成效。为考察我国基础研究社会捐赠现状，对中美两国社会捐赠框架、科研投入多元化格局、捐赠激励政策、非营利机构布局及社会捐赠瓶颈等内容进行对比，从增设基础研究捐赠类目、成立基础研究专项基金会、完善基础研究捐赠税收优惠政策和积极吸收社会小额捐款4个方面提出适合我国国情的基础研究社会捐赠政策措施。

A Comparative Study ofSocial Donation in Basic Research Between China and the United States and Its Enlightenment to China

In recent years, China has issued policies intensively to advocate social donation for basic research, explicitly encouraging social forces to invest in basic research, which makes social donation recognized as an important part of diversified investment in basic research. However, at present, the source structure of basic research funds in China is relatively single, and the government's financial support is as high as 98% of the total basic research funds. Therefore, this paper aims to analyze the historical experience of guiding social donations into basic research in the United States and provide some reference for China to stimulate social forces to invest in basic research, so as to enrich the funding sources of basic research and obtain more financial support from social donations in basic research.#br#Since the United States leads other developed countries in both scale and proportion of social donations in basic research, this study chooses the United States as the reference object and innovatively uses social giving as an entry point to explore its potential for supporting basic research. At the same time, by examining the excellent experiences and problems encountered in social donations in basic research in the United States, it provides a multi-faceted reference for the design of social donation system in China.#br#This study firstly reviews the literature on diversified investment in basic research and social donation in the field of scientific research, and finds that there is still a large space for further research on how to stimulate social donation investment in basic research. Therefore, it makes a comprehensive comparison of the current situation of social donations for basic research in China and the United States, including the overall framework of the social donation system in the two countries, the diversified investment pattern in the scientific research field, the current donation incentive policies, the establishment of special foundations for scientific research, and the current bottlenecks in the two countries. On this basis, the feasibility of guiding social donation into basic research in China is analyzed, and it is believed that China has a strong private capital power and issued a large number of encouraging policies, and that it is an irresistible trend to construct social donation system for basic research.#br#Therefore this paper proposes policy suggestions to stimulate social donation investment in basic research from four aspects. The first is to add a category for basic research donations, which means to increase the proportion of donations to "scientific research and advocacy" in the field of the donation,and create a category of "basic research donations". On the one hand, the donation is redistributed, a fixed proportion of non-directed donations will be given priority to scientific research; on the other hand, the goverment should increase publicity efforts and carry out campaigns to popularize and disseminate the importance of scientific research. The second is to establish a specialized foundation for basic research. It is suggested to advocate well-known entrepreneurs to take the lead in setting up specialized donation foundations in basic research in their own names, and attract funds from all walks of life. The government could set up specialized funding agencies for basic research, and attract donations from various sectors of society through various channels to support research projects in key disciplines. The third is to improve preferential tax policies for donations to basic research. It is advised to adjust preferential tax policies for enterprises to encourage them to donate to basic research, allow direct donations to be deducted at 12 percent of taxable income, extend the carryover period to five years, and raise the tax deduction limit for individual donors to more than 50 percent and allow carry-over deductions. In addition, it is necessary to shorten the procedures for donors to declare tax deduction and exemption, improve the speed of tax deduction and exemption approval, and ensure the rights and interests of donors. The fourth is to actively absorb small donations from society. The non-governmental organizations are encouraged to set up independent non-profit scientific research organizations, relax the qualification examination and operation restrictions on such non-profit organizations, and concentrate non-governmental forces to carry out basic research; meanwhile it is essential to simplify the channels and procedures for small donations, and ensure that the whole donation process is professional and standardized.#br#