本文關(guān)鍵詞： 高校捐贈(zèng) 捐贈(zèng)激勵(lì) 捐贈(zèng)稅收　出處：《黑龍江高教研究》2017年06期 　論文類型：期刊論文

【摘要】：捐贈(zèng)稅收優(yōu)惠是鼓勵(lì)社會(huì)捐贈(zèng)和高校多渠道籌集社會(huì)資金的重要方式。為探尋捐贈(zèng)稅收優(yōu)惠與捐贈(zèng)激勵(lì)的關(guān)系,促進(jìn)捐贈(zèng)效用的最大化,文章從擠出、價(jià)格和收入效應(yīng)視角剖析高校捐贈(zèng)稅收激勵(lì)本質(zhì),通過捐贈(zèng)注入和漏出效應(yīng)分析得出捐贈(zèng)應(yīng)在"帕雷托最優(yōu)"和"帕雷托改進(jìn)"區(qū)間內(nèi),找出高校社會(huì)捐贈(zèng)稅收激勵(lì)效能的邊界,提出完善稅收激勵(lì)政策促進(jìn)高校社會(huì)捐贈(zèng)事業(yè)發(fā)展的對(duì)策。
[Abstract]:Donation tax preference is an important way to encourage social donation and colleges and universities to raise social funds through multiple channels. In order to explore the relationship between donation tax preference and donation incentive and to promote the maximization of donation utility, the article tries to squeeze out. From the perspective of price and income effect, this paper analyzes the nature of tax incentives for college donations, and draws a conclusion that donations should be in the range of "Pareto Optimum" and "Pareto improvement" through the analysis of donation injection and leakage effect. This paper finds out the boundary of the tax incentive effect of social donation in colleges and universities, and puts forward the countermeasures of perfecting the tax incentive policy to promote the development of social donation in colleges and universities.
【作者單位】： 南通大學(xué)教育科學(xué)學(xué)院;
【分類號(hào)】：G526.7
【正文快照】： 高校捐贈(zèng)稅收激勵(lì)是一個(gè)國際通行的做法,美國、英國、日本、新加坡等國都在采用,通常認(rèn)為捐贈(zèng)稅收扣除比例越高對(duì)捐贈(zèng)者的積極性越高,但縱觀世界各國對(duì)高等教育的捐贈(zèng)稅收優(yōu)惠,并沒有一國對(duì)高校捐贈(zèng)稅收應(yīng)稅所得額百分之百扣除,大多數(shù)國家規(guī)定每年捐贈(zèng)扣除的上限,僅少數(shù)國家,，

本文編號(hào)：1452099