發(fā)布時(shí)間：2018-02-27 15:18

  本文關(guān)鍵詞： 慈善組織 慈善捐贈(zèng) 稅收激勵(lì)　出處：《華南理工大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：改革開(kāi)放以來(lái)，在從計(jì)劃經(jīng)濟(jì)向市場(chǎng)經(jīng)濟(jì)轉(zhuǎn)軌過(guò)程中，由于社會(huì)收入分配體制不完善，從而引發(fā)和激化了許多社會(huì)矛盾。而作為收入分配體系中彌補(bǔ)市場(chǎng)失靈和政府失靈的重要一環(huán)，被稱(chēng)作“第三次分配”的慈善事業(yè)，是調(diào)節(jié)貧富差距的平衡器,有利于優(yōu)化資源配置,促進(jìn)社會(huì)和諧。與歐美發(fā)達(dá)國(guó)家相比，我國(guó)慈善事業(yè)發(fā)展顯然相對(duì)滯后，慈善機(jī)構(gòu)承擔(dān)著較高的稅負(fù)以及生存壓力，民眾自主捐贈(zèng)意識(shí)較弱,慈善捐贈(zèng)規(guī)模小而零散。要消除這些障礙,推進(jìn)慈善事業(yè)的發(fā)展離不開(kāi)稅收政策的引導(dǎo)和支持。 20世紀(jì)90年代以來(lái),對(duì)慈善事業(yè)的發(fā)展制定了許多政策,其中不乏稅收措施。但是我國(guó)的慈善立法很不完善，，導(dǎo)致慈善事業(yè)長(zhǎng)期不能突破發(fā)展的瓶頸，在倡導(dǎo)建設(shè)和諧社會(huì)的今天，必須加以重視。要消除這些障礙，推動(dòng)慈善事業(yè)的蓬勃發(fā)展離不開(kāi)政府的有效引導(dǎo)和支持。綜觀各國(guó)對(duì)慈善事業(yè)發(fā)展的鼓勵(lì)手段，無(wú)不以稅收杠桿作為政府調(diào)控的重要工具。 因此,將慈善事業(yè)理論和稅收理論進(jìn)行有機(jī)結(jié)合,系統(tǒng)詳細(xì)地研究稅收手段對(duì)慈善事業(yè)作用機(jī)制和效應(yīng),并在深入調(diào)查分析中國(guó)慈善事業(yè)發(fā)展現(xiàn)狀以及現(xiàn)行稅制的基礎(chǔ)上，對(duì)國(guó)外慈善稅收激勵(lì)制度進(jìn)行比較和借鑒，提出建立整體慈善稅收激勵(lì)框架的構(gòu)想,進(jìn)而對(duì)中國(guó)今后的慈善事業(yè)稅收激勵(lì)提出政策建議,成為本文關(guān)注和研究的主要內(nèi)容。
[Abstract]:Since the reform and opening up, in the process of transition from planned economy to market economy, due to the imperfection of social income distribution system, As an important part of the income distribution system to make up for the market failure and the government failure, the charity called "the third distribution" is the balance between the rich and the poor. Compared with the developed countries in Europe and the United States, the development of philanthropy in our country is obviously lagging behind, charity organizations bear higher tax burden and survival pressure, and people's consciousness of self-donation is relatively weak. Charity donation is small and scattered. In order to eliminate these obstacles, the development of charity can not be promoted without the guidance and support of tax policy. Since 1990s, many policies have been made on the development of philanthropy, including tax measures. However, the charity legislation in our country is not perfect, which leads to the long-term failure of philanthropy to break through the bottleneck of development. In advocating the construction of a harmonious society today, we must attach importance to it. In order to remove these obstacles and promote the vigorous development of philanthropy can not be separated from the effective guidance and support of the government. All take the tax lever as the important tool of the government regulation and control. Therefore, combining the theory of philanthropy with the theory of taxation, the mechanism and effect of tax means on charity are studied in detail, and on the basis of in-depth investigation and analysis of the current situation of philanthropy in China and the current tax system, This paper compares and draws lessons from the overseas charitable tax incentive system, puts forward the idea of establishing the overall charitable tax incentive framework, and then puts forward the policy recommendations for the future charitable tax incentive in China, which has become the main content of this paper.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42;D632.9

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