基金会税收优惠的理论基础、制度实践与反思

Theoretical Basis and System Practice and Reflection on the Taxation Preferential of Foundations

社会国家原则、税收公平原则和税收法定原则构成了基金会税收优惠的理论基础。我国现行的基金会税收优惠制度尚存在着法律结构零散、政府部门在认定基金会免税资格和公益捐赠税前扣除资格方面的自由裁量权过大、对基金会投资经营收益的税收是否给予优惠规定得过于笼统等问题。因此,需要对这些问题进行认真反思并完善。

The principles of social state, taxation equity and legislative taxation are the theoretical basis for the taxation preferential of foundations. However there exist issues of loose legal structure,overused discretionary power to identify the preferential qualification about foundations and the pre-tax deduction qualification about donations by government depart- ments,and too general explanation to the preferential regulations about the investment and business profit in the present tax- ation preferential system of foundations in China. It is hence necessary to rethink about those issues for the improvement.