海峡两岸捐赠税收政策比较研究

The Comparative Study of Cross-strait Donation Tax Policies

税收政策激励对捐赠事业发展起极大的促进作用。通过海峡两岸捐赠税前扣除资格、所涉税种及税收优惠政策进行比较研究,大陆必须推动慈善立法,营造良好的法律环境;简化认定程序,扩大公益性团体捐赠税前扣除资格的范围;健全税收优惠政策激励机制。

Tax policy leads to a very good incentive of donation. Through the comparative study on cross-strait donation tax policies concerning qualification of pretax cancellation of donation tax, relevant tax categories and tax preferential policies, some measures should be adopted including charities legislation to create healthy legal environment, simplify determination procedures, expand the scale of public interest groups enjoying the qualitification of pretax cancellation and perfect incentive system of tax preferential policies.