社会价值投资相关税收政策探讨

Discussion on Tax Policies Related to Social Value Investment

支持性的税收优惠政策对推动社会价值投资有着积极的促进作用,现行相关税收政策涵盖普惠性和专项性优惠措施,基本覆盖社会公共服务、资源环境保护等,社会价值投资领域税收优惠政策框架初步建立,但也存在着行业分立、庞杂无序等问题,缺乏统一的立法原则依据。需通过对相关限制性政策的分析,从社会价值投资税收优惠政策的必要性、正当性以及实现路径等角度提出合理的应对措施。

Supportive tax preferential policies play a positive role in promoting social value investment.The current relevant tax policies cover inclusive and specialized preferential measures,basically covering social public services,resources and environmental protection,and so on.The framework of tax preferential policies in the field of social value investment has been initially established,but there are also some problems,such as separation of industries,complexity and disorder,and lack of unified legislative principles.Through the analysis of the relevant restrictive policies,this paper puts forward some reasonable countermeasures from the point of view of the necessity,legitimacy and realization path of the preferential tax policy of social value investment.