摘要
自2009年股权捐赠政策出台后,政策实施效果不佳,这主要是由于我国关于股权捐赠的税收政策不健全、被捐赠股权权益束难以分割以及慈善组织运作透明度不高所导致的,文章针对以上原因提出完善股权捐赠优惠政策、完善与细化慈善信托制度等对策。
Since 2009, when the policy of the equity donation was implemented, it hasn＇ t worked well. This is mainly because our country about equity donation tax policy is not sound, equity rights can not be inseparable easily and charity organization operation transparency is not high. Thus, this paper puts forward the corresponding countermeasures.
作者
马春华
MA Chun-hua(School of Public Management, Zhejiang University of Finance and Economics, Hangzhou 310000, China)
出处
《安徽行政学院学报》
2016年第6期96-99,共4页
Journal of Anhui Academy of Governance
关键词
股权捐赠
税收优惠
股权权益
信息披露
慈善组织
equity donations
tax incentives
ownership rights
information disclosure
charity
