| 税收政策与慈善事业:美国经验及其启示 |
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| 引用本文： | 陈成文,谭娟.税收政策与慈善事业:美国经验及其启示[J].湖南师范大学社会科学学报,2007,36(6):77-82. |
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| 作者姓名： | 陈成文 谭娟 |
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| 作者单位： | 1. 湖南师范大学,社会学系,湖南,长沙,410081
2. 湖南大学,行政管理学系,湖南,长沙,410082 |
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| 摘 要： | 慈善事业在美国蓬勃发展.税收政策作为美国慈善事业发展的有力杠杆,其巨大的推动作用主要表现在:设计了优良的税收优惠政策;制定了高额的遗产税和赠与税;选择了便捷的捐赠免税程序,获得了政府的"明贴暗补".当前我国慈善税收存在的政策"瓶颈"体现在:税法的制定不完备;税收政策对非营利组织支持不力;税收政策对捐赠行为缺乏激励;申请捐赠免税的程序繁琐.美国慈善事业的发展对中国的启示是:中国慈善事业的发展必须依靠税收政策的有效调控.具体措施是:对慈善组织而言,要改善慈善组织的税制环境、制定向国外非营利组织捐赠的税收制度、废除捐赠组织特许制度、统一捐赠扣除比率;对公民而言,要扩大税收法规惠及的范围、开征新税种、调整税率、简化申请税收减免程序、加大税法宣传力度.
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| 关 键 词： | 慈善事业 税收政策 美国经验 启示 税收政策 慈善事业 美国 Policy Relationship Enlightenment the United States 宣传力 税收减免 简化 税率 调整 新税种 范围 税收法规 公民 统一 税收制度 特许 非营利组织 |
| 文章编号： | 1000-2529(2007)06-0077-06 |
| 修稿时间： | 2007年6月25日 |
On the Relationship of the Tax Policy and the Philanthropy: the Experience of the United States and its Enlightenment |
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| CHEN Cheng-wen,TAN Juan.On the Relationship of the Tax Policy and the Philanthropy: the Experience of the United States and its Enlightenment[J].Journal of Social Science of Hunan Normal University,2007,36(6):77-82. |
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| Authors: | CHEN Cheng-wen TAN Juan |
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| Abstract: | The philanthropy flourishes in the USA.The tax policy as a powerful lever for the development of American philanthropy,whose tremendous impetus mainly performs in that the excellent design of preferential tax policies,having developed a high level of inheritance tax and gift tax,having chosen a convenient exemption of donation procedures.Currently,the charitable tax policy "bottleneck" which exist in our country embodies in that tax law enacted incompletely,the support of tax policy to non-profit organizations is powerless,tax policy lacks incentive to donation acts,and the procedures of applying tax-free donations are tedious.The inspiration of American philanthropy's development for China is that the development of Chinese philanthropy must rely on the effective regulation of tax policy.The specific measures are:to charitable organizations,that we should improve the system environment of charitable organizations,develop donation tax system to foreign non-profit organizations,repeal licensing system of donor organizations and unify deduction rate of donation;and to the citizens,that we should broaden the tax benefit of the regulations,introduce new taxes,adjust tax-rate,simplify the application procedures for tax relief and increase the intensity of tax publicity. |
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| Keywords: | philanthropy tax policy American experience inspiration |
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