论公益信托的税收激励

The Tax Incentives on Charitable Trust

公益信托是为实现社会公众利益而设立的信托,是开展慈善事业行之有效的途径。相比于公益信托在其他国家的蓬勃发展,我国公益信托远不能满足社会对公益事业的强烈需求,税收激励制度的缺失是我国公益事业发展之路上难以逾越的障碍。因此应逐渐完善税收制度,尤其是增加对公益信托的税收激励,促进公益信托在我国的顺利发展。

The charitable trust is a kind of trust established for the purpose of social and public interest, and it surely is an effective way to carry out philanthropy affairs. Compared to its vigorous development in other countries, charitable trust in China is far less developed to satisfy the strong social and public demand. The lack of tax incentive system is an insurmountable obstacle for the development of charitable trust. Therefore, China should improve gradually the taxation system, especially the tax incentive system on charitable trust, so as to promote the smooth development of charitable trust in China.