食品捐赠税收优惠政策的国际借鉴

International Reference of Tax Incentives of Food Donation

食品捐赠有助于促进剩余食品回收,减少浪费。税收政策是促进食品捐赠的有效宏观调控手段之一。本文介绍了典型国家通过减轻增值税税负、减少所得税税基和抵免所得税税额等方式促进食品捐赠的税收优惠政策,对我国制定促进食品捐赠的增值税和所得税优惠政策提出建议,包括给予食品捐赠企业增值税零税率待遇,允许捐赠人在所得税税前按照捐赠食品的公允价值限额扣除捐赠成本等。

Food donation is helpful to promote food recycling and reduce waste.Tax policy is one of the effective macro-control means to promote food donation.This paper introduces the tax incentives of typical countries in promoting food donation by reducing the value-added tax(VAT)burden,reducing the income tax base and deducting the income tax amount.It is suggested that China rationally formulate tax incentives of the VAT and income tax to promote food donation,including granting the zero rate of VAT to donation enterprises and allowing donors to deduct the fair value of the donation before income tax.