中美高等教育捐赠税收制度比较

A Comparative Study on Taxation System of Higher Education Donation Between China and U. S.

社会捐赠作为调节贫富差距的平衡器,已经成为美国高等教育主要的经费来源之一。中美高等教育接受捐赠的差距较大,其主要原因之一在于中美高等教育捐赠的税收制度不同。中美高等教育捐赠的税收制度在实物捐赠税前扣除、个人所得捐赠扣除方法、企业所得捐赠向后结转规定、遗产税设计、直接捐赠税前扣除、减免程序等方面差别较大。中国应在借鉴美国成功经验和成熟税收制度的基础上,完善高等教育捐赠税收制度:采用个人捐赠综合所得扣除法,允许超额捐赠结转,开征遗产税和赠与税,健全高校教育基金会税收减免制度,简化捐赠税前扣除手续等,以此促进高等教育捐赠税收制度的完善和社会捐赠的发展。

Education donation, as the balancer of adjusting the gap between the rich and the poor, has become the main sources of funds in higher education of United States. The gap of donation in higher education between U.S. and China is very big. The main reasons are the different tax systems in dealing with higher education donation, which include donated pre-tax deductions, individual income tax system in the in-kind donation deduction method, enterprise income donated carrying back, inheritance and gift tax designing, direct donation pre-tax deduction, revenue withdrawal, etc. Taking the example of American successful experience and mature tax system, donation tax system in higher education in China should be perfected so that the equitable distribution of income can be realized, such as adopting comprehensive income deduction method, allowing personal donation excess to carry back; imposing inheritance and gift tax, establishing a ＂reversed transmission＂ donation mechanism; establishing a sound system of university education foundation tax breaks; simplifying the donation pre-tax deduction formalities, providing convenient access to taxpayer, etc.