第三次分配背景下个人公益捐赠税收优惠政策优化:基于国际比较

Optimization of Tax Preferential Policies for Individual Public Donations in the Context of the Third Distribution:Based on International Comparison

发挥公益事业第三次分配作用,能促进我国共同富裕,也是我国现代化高质量发展进程中的关键所在。合理的捐赠税收优惠政策是激励公益事业发展的重要手段,但目前我国个人公益捐赠税收优惠政策激励效果偏低。本文通过厘清公益组织定位及公益捐赠税收优惠政策的理论缘起,并从税收制度制定设计和税收征管设计两方面进行国内外比较分析,研究其问题可能的原因。研究发现,我国只有少数社会组织通过公益性捐赠税前扣除资格认证,且资格认证程序相对复杂,税前扣除比例单一,捐赠者自行申报税前扣除程序也很烦琐,而其他税种的优惠政策还在探索中。我国个人公益捐赠税收优惠政策在税收制度设计方面,今后亟须从扩大公益性社会组织资格认证范围,加强运作态势监管,细化个人捐赠的税前扣除比例,在税收征管设计上,适当增设遗产税和赠与税相关项目,建立互利型税收激励机制以及遵从从简、实质重于形式原则征收个税等方面进行优化。

The mechanism of giving full play to the third distribution role of public welfare can promote China’s common wealth,and is also the key to the process of China’s modernization and high-quality development.A reasonable tax incentive policy for donations is an important tool to stimulate the development of public welfare,but the current tax incentive policy for individual public welfare donations in China has a low incentive effect.This study investigates the possible causes of the problem by clarifying the theoretical origins of the positioning of public welfare organizations and the tax incentives for public welfare donations,and by conducting comparative analyses at home and abroad in terms of tax system design and tax collection and administration design.It is found that only a few social organizations in China have passed the qualification certification for pre-tax deduction of public welfare donations,and the qualification certification procedure is relatively complicated,the pre-tax deduction ratio is single,and the procedure for donors to declare their own pre-tax deduction is also cumbersome,while the preferential policies for other taxes are still being explored.In terms of taxation system design,it is urgent to expand the scope of qualification certification of public welfare social organizations,strengthen the supervision of operation status,refine the proportion of pre-tax deduction for individual donations,appropriately add items related to estate tax and gift tax,establish a mutually beneficial tax incentive mechanism,and comply with the principle of simplicity and substance over form in collecting personal tax,etc.Optimization.