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慈善、税收与商业

Philanthropy,Taxation and Business
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摘要 慈善是推进公共利益的自愿行为,与自利的商业和强制性的税收有着根本区别。如果将人们所捐的钱款上缴国家作为财政收入,或将人们所捐的物资在市场上售卖,那这两种做法都是将慈善和商业或者税收混为一谈。为了使慈善事业能够更有效地发挥作用,应该加强慈善部门的组织功能,通过人们的自发力量将捐款捐物尽快送到需要它们的人手中。 Philanthropy is a voluntary action to promote public interest,which is fundamentally different from self-interest business and compulsory taxation.During 2019-n Co V epidemic in Wuhan,the Philanthropy departments of Wuhan sold materials donated by people in supermarket and turned the donated money as tex revenue.These practices confused charity with business or tax.In order to make the philanthropy work more effectively,we should strengthen the organization function of the philanthropy department and send the donations to the people who need them as soon as possible.
作者 李石 Li Shi
出处 《中国政治学》 2020年第4期76-81,120,共7页 CHINESE POLITICAL SCIENCE
关键词 慈善 税收 商业 Philanthropy Business Taxiation Covid-19 Epidemic

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