促进慈善捐赠的税收政策现状分析与对策研究

An Analysis of Existing Situation and Prevention Strategy of the Tax Policy in Promoting the Charitable Donation

税收政策是各国激励慈善捐赠的重要手段。我国为促进慈善捐赠而实施的税收激励政策包括针对慈善组织和针对捐赠人两类,目前存在享受税收优惠的慈善组织范围小、税种的缺陷与缺失以及纳税人税收抵扣手续繁琐等问题,针对这些问题,可以分别从扩大慈善组织受惠范围、开征遗产税与赠与税、完善相关税种以及简化税收抵扣程序等方面进行改进,促进慈善捐赠的发展。

Tax policy is an important means of incentive of charitable giving in many countries. Tax incentive poli- cy in promoting charitable donations included two types, for charitable organizations and for the donors. At present, there are lots of problems in it, such as small range of the organization, tax defects and so on. We should try to ex- pand the scope of the charity benefit, to complete the relevant taxes, simplify the process of tax deduction, etc. Thus the development of charitable donations can be promoted.