慈善捐赠、税收激励与政策工具契合研究

On Compatibility of Philanthropic Donation and Tax Incentives from the Perspective of Policy Instrument

从公共政策工具角度来思考和审视问题,有利于提升政策实施的质量。税收激励在慈善捐赠中发挥着重要的作用。慈善捐赠具有利他主义动机和利己主义动机的综合体、公共物品私人提供的一种方式、"自愿模式"与"动员模式"相结合以及一种普遍性的活动四大发展特性。税收激励与慈善捐赠相契合的特性主要有两类:一是与慈善捐赠相匹配的基础性的特性,二是与慈善捐赠相契合的延展性的特性。这为政府更好地利用税收激励这一工具发展慈善捐赠提供了理论依据。

The implementation of policy may be upgraded when public policy instrument gets introduced.Tax Incentives plays a vital role in philanthropic donation. This paper tries to explore the compatibility ofphilanthropic donation and tax incentives based on the theory of policy instrument. By constructing policyinstrument of philanthropic donation, the paper analyzes the essential features of philanthropic donation.That is, philanthropic donation features a complex of altruistic motivation and egoistic motivation, anapproach that private property is donated for public purpose, a combination of voluntary mode andmobilization, and generalized activity as well. This paper, taking features of tax incentive intoconsideration, at the same time, analyzes two types of compatibility of philanthropic donation and taxincentives: first, the characteristics of foundation that matches philanthropic donation; second, theductility characteristics compatible to philanthropic donation, which provides theoretical basis for applyingtax incentive to promoting philanthropic donation.