企业公益捐赠税收制度探究——基于非营利组织融资的视角

Research on Tax System of Enterprise Public Welfare Donation——From the View of Fund-Raising in Non-Profit Organization

近年来非营利组织的发展越来越受到重视,但其资金严重不足,仅依靠政府资助并不足以摆脱困境。依托十九大提出要深化供给侧结构性改革的背景,完善税收制度引导企业公益捐赠是较为理想的路径。建议扩大具有公益捐赠税前扣除资格的非营利组织的范围,拓宽捐赠物范围,提高结转年限,逐步扩大提供优惠的税种范围,使非营利组织有资可融、融资不难。

In recent years,the development of non-profit organizations is paid more and more attention,but due to the serious lack of funds,they are facing an inescapable difficulty even though with government support.Under the background that the enhancement of supply-side structural reform was put forward in the19th CPC National Congress,perfecting related tax reform to guide enterprise public welfare donation is considered as a comparatively ideal solution.It is advisable to enlarge the scope of non-profit organizations with pre-tax deduction eligibility in public welfare donation,widen the range of donations,gradually increase the variety of tax categories which offer preference,with the aim to make non-profit organizations able to find funds to raise and easier to raise.