税收政策与慈善事业:美国经验及其启示

On the Relationship of the Tax Policy and the Philanthropy:the Experience of the United States and its Enlightenment

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.