税收优惠促进慈善捐赠思想厘清及现实路径探究

Clarification of the Idea of Promoting Charitable Donation by Means of Tax Preference and Exploration of Its Practical Path

近年来,中央和地方政府连续出台慈善税收优惠的相关政策,但是相关数据显示慈善税收优惠政策对慈善捐赠的影响并不明显。当前学者们一般从慈善组织免税资格和税收优惠政策、企业与个人等捐赠者的税收优惠政策、捐赠受益人的税收优惠等方面对此问题进行研讨,同时也还存在一些认识偏差,本文即在厘清这些偏差的基础上,提出加大慈善税收优惠力度不会减少国家税收收入、单纯提高慈善税收优惠幅度不能提高慈善捐赠收入、慈善税收优惠上位法与下位法存在的冲突具有积极作用等观点,并对以优惠税收促进慈善捐赠的现实路径进行了探讨。

In recent years, the central and local governments successively launched policies of tax preference for charity organizations. However, relevant data show that the impact of charitable tax incentives on charita-ble donations is not obvious. Scholars generally study this issue from aspects such as the tax exemption quali-fications ofcharity organizationsand tax preferential policies, preferential tax policies for enterprises and indi-vidual donors, tax preferencefor donation beneficiaries. However, there still exist some misunderstandings. This paper, based on clarifying these misunderstandings, proposes that increasing charitable tax preference will not reduce the national tax revenue, increasing the tax discount rate of charity donations alone cannot raise the amount of donations, and the conflict between the higher-level and lower-level laws on charity do-nation tax preference has a positive role. A preliminary discussion on the practical way to increase the chari-table donation by means of tax preference is conducted. Finally some measures to solve this problem have been proposed： publicizing the donation tax preference policies, enhancing social charity donation awareness and the role that tax departmentsplay in the implementation of charitable donation tax preference policies, and strengthening the implementation of the charity preferential tax policies.