發(fā)布時間：2018-09-14 18:12

【摘要】：本文研究了我國現(xiàn)有基金會稅收優(yōu)惠政策,發(fā)現(xiàn)我國高校基金會存在投資收益無法免稅、捐贈個人與企業(yè)公益性捐贈稅前扣除比例不高,且超出比例部分無法在今后年度結(jié)轉(zhuǎn)抵扣,尚未出臺專門針對高校基金會的稅收優(yōu)惠政策等問題。我國應(yīng)將投資收益納入免稅收入的范圍、提高個人與企業(yè)公益性捐贈稅前扣除比例且超出部分結(jié)轉(zhuǎn)以后年度、出臺高�；饡䦟ｍ椂愂諆�(yōu)惠政策,以促進高校基金會的發(fā)展。
[Abstract]:This paper studies the tax preferential policies of the existing foundations in China, and finds that there is no tax exemption for investment income in the foundations of colleges and universities in China, and the proportion of deductions before tax for donation individuals and enterprises is not high. And beyond the proportion part can not be carried over in the future year, there is no special tax preferential policy for the university foundation and other issues. In order to promote the development of university foundations, China should bring investment income into the scope of tax-free income, increase the proportion of deduction before tax and beyond part of the carry-over year after public welfare donations of individuals and enterprises, and introduce the special tax preferential policies of university foundations in order to promote the development of university foundations.
【作者單位】： 同濟大學財務(wù)處;
【分類號】：F812.42

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本文編號：2243483