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税收政策与慈善事业:美国经验及其启示 被引量:36

On the Relationship of the Tax Policy and the Philanthropy:the Experience of the United States and its Enlightenment
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摘要 慈善事业在美国蓬勃发展。税收政策作为美国慈善事业发展的有力杠杆,其巨大的推动作用主要表现在:设计了优良的税收优惠政策;制定了高额的遗产税和赠与税;选择了便捷的捐赠免税程序,获得了政府的"明贴暗补"。当前我国慈善税收存在的政策"瓶颈"体现在:税法的制定不完备;税收政策对非营利组织支持不力;税收政策对捐赠行为缺乏激励;申请捐赠免税的程序繁琐。美国慈善事业的发展对中国的启示是:中国慈善事业的发展必须依靠税收政策的有效调控。具体措施是:对慈善组织而言,要改善慈善组织的税制环境、制定向国外非营利组织捐赠的税收制度、废除捐赠组织特许制度、统一捐赠扣除比率;对公民而言,要扩大税收法规惠及的范围、开征新税种、调整税率、简化申请税收减免程序、加大税法宣传力度。 The philanthropy flourishes in the USA. The tax policy as a powerful lever for the development of American philanthropy, whose tremendous impetus mainly performs in that the excellent design of preferential tax policies, having developed a high level of inheritance tax and gift tax, having chosen a convenient exemption of donation procedures. Currently, the charitable tax policy "bottleneck" which exist in our country embodies in that tax law enacted incompletely, the support of tax policy to non-profit organizations is powerless, tax policy lacks incentive to donation acts, and the procedures of applying tax-free donations are tedious. The inspiration of American philanthropy' s development for China is that the development of Chinese philanthropy must rely on the effective regulation of tax policy. The specific measures are:to charitable organizations, that we should improve the system environment of charitable organizations, develop donation tax system to foreign non-profit organizations, repeal licensing system of donor organizations and unify deduction rate of donation; and to the citizens, that we should broaden the tax benefit of the regulations, introduce new taxes, adjust tax-rate, simplify the application procedures for tax relief and increase the intensity of tax publicity.
作者 陈成文 谭娟
出处 《湖南师范大学社会科学学报》 CSSCI 北大核心 2007年第6期77-82,共6页 Journal of Social Science of Hunan Normal University
关键词 慈善事业 税收政策 美国经验 启示 philanthropy tax policy American experience inspiration
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参考文献14

  • 1美国慈善事业发展对中国的启示[EB/OL].http://www.sina.com.cn,2006-07-21 15:10.
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二级参考文献14

  • 1[1]P.D. Hall. Historical Overview of Philanthropy,Voluntary Associations, and Nonprofit Organizations in the United States[A]. W. E. Powell and R.Steinberg(eds. ), The Nonprofit Sector: A Research Handbook-Second Edition[Z]. 2002.
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