本文關(guān)鍵詞：遺產(chǎn)稅制度對我國慈善捐贈激勵研究　出處：《蘭州財經(jīng)大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

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【摘要】：慈善事業(yè)已成為國家社會保障體系中重要的一部分,影響慈善事業(yè)發(fā)展水平的因素有很多,國家稅收政策對慈善事業(yè)的發(fā)展更是起到引導(dǎo)和鼓勵的作用,稅收政策代表一國對慈善事業(yè)發(fā)展的態(tài)度。而慈善事業(yè)的物質(zhì)經(jīng)濟(jì)基礎(chǔ)來源則是取決于社會成員的慈善捐贈,對于社會成員的個人捐贈來講,稅收制度更發(fā)揮著重要作用,主要稅種是個人所得稅、遺產(chǎn)稅。我國當(dāng)前個人所得稅中有一部分關(guān)于慈善捐贈稅收優(yōu)惠的法律制度設(shè)計,但是,遺產(chǎn)稅對慈善捐贈稅收激勵制度還是空白,缺少遺產(chǎn)稅制度的情況下充分暴露我國稅收制度的短板,也是我國慈善捐贈水平落后的一個重要原因。文章主要內(nèi)容是通過對我國慈善事業(yè)發(fā)展?fàn)顩r與國外慈善事業(yè)發(fā)展的對比,從而思考我國慈善捐贈水平過低的原因則是遺產(chǎn)稅制度的缺失。而該問題的提出前提則必須論證慈善捐贈與遺產(chǎn)稅的相關(guān)性分析。通過分析二者之間的相關(guān)性,并探討遺產(chǎn)稅對慈善捐贈激勵作用的內(nèi)在原理,進(jìn)而對未來我國開征遺產(chǎn)稅,實(shí)現(xiàn)對慈善捐贈的激勵做制度上的構(gòu)建設(shè)想。本文研究內(nèi)容彌補(bǔ)了當(dāng)前國內(nèi)對遺產(chǎn)稅對慈善捐贈激勵研究的理論空白,尤其是在相關(guān)性論證方面,國內(nèi)學(xué)者大多以感性認(rèn)為遺產(chǎn)稅對慈善捐贈具有積極影響,而沒有實(shí)證研究,而實(shí)證研究正是本文的創(chuàng)新之處。
[Abstract]:Philanthropy has become an important part of the national social security system. There are many factors that affect the development level of charity, and the national tax policy plays a guiding and encouraging role in the development of charity. Tax policy represents the attitude of a country to the development of charity, and the material and economic sources of charity depend on the charitable donation of social members, for the individual donation of social members. Tax system plays a more important role, the main types of taxes are personal income tax, inheritance tax. There is a part of the current personal income tax on charitable donation tax preferential legal system design, but. Inheritance tax on charitable donation tax incentive system is still blank, the lack of inheritance tax system fully exposed the shortcomings of our tax system. It is also an important reason for the backward level of charity donation in China. The main content of this article is to compare the development of charity in China with that of foreign charity. Therefore, the reason why the level of charitable donation is too low in China is the absence of inheritance tax system, and the premise of this problem must be to demonstrate the correlation between charitable donation and inheritance tax, and through the analysis of the correlation between the two. The paper also discusses the intrinsic principle of the incentive effect of inheritance tax on charitable donation, and then imposes inheritance tax on China in the future. The research content of this paper makes up for the theoretical blank of the current domestic research on the inheritance tax to the charity donation incentive, especially in the aspect of the correlation argumentation. Most domestic scholars think that inheritance tax has a positive impact on charitable donation, but there is no empirical research, and empirical research is the innovation of this paper.
【學(xué)位授予單位】：蘭州財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F812.42;D632.9

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本文編號：1399048