正外部性视野下我国个人捐赠的税法完善探析

The Amendment of Income Tax on the Individual Donations from the Perspective of the Externality Theory

个人捐赠具有正外部性属性,相关税收法律制度存在税收优惠程序较严、税收优惠比例较低、税收优惠专门立法缺失等问题。根据正外部性内部化的基本原理,应该在制定实物抵扣具体办法、提高捐赠优惠比例、允许递延抵扣、简化税收优惠手续等方面完善个人捐赠税收优惠制度;同时从建立纳税人编码制度和信用等级制度、遗产税和赠与税制度及个人捐赠税收优惠权利保障制度等方面建立个人捐赠的税收优惠辅助制度,从而最大限度地激励个人捐赠的积极性。

Individual donations have attribute of positive externality. Problems existed on the tax law correlated with it such as relatively strict procedures, deficiency of special legislation on the tax preference and so on. Based on the fundamental principle in the positive externality internalization, we should perfect the preference system through formulating specific method to the materials tax credit, raising preferential proportion on the indi- vidual donations, allowing to deferred tax credit, simplify procedure on preference. Simultaneously, we should perfect the preference assistant system, such as system of taxpayer codes, credit rank, inheritance tax and gift, tax right safeguard and so on. Therefore, it will incentive enthusiasm for individual donations greatly.