納稅人向高校公益捐贈(zèng)的稅收優(yōu)惠制度研究
發(fā)布時(shí)間：2018-07-15 15:47
【摘要】：改革開放以來，我國高校也迅速擴(kuò)張，并實(shí)現(xiàn)了跨越式的發(fā)展，特別是在20世紀(jì)90年代末“擴(kuò)招”以來，無論是在實(shí)體規(guī)模上，還是在學(xué)生數(shù)量上都是過去所無法匹敵的。但是，我國高校的大發(fā)展也隨之逐漸顯露出來一些問題，其中當(dāng)屬高校經(jīng)費(fèi)問題最為突出。 由于計(jì)劃經(jīng)濟(jì)下我國高校經(jīng)費(fèi)采取國家財(cái)政撥款的方式已經(jīng)不能適應(yīng)當(dāng)今我國高校實(shí)際的發(fā)展需求，特別是許多高校從國家部委下放到省管后此問題更加突出。從上個(gè)世紀(jì)80年代中期開始的高等教育管理體制改革推行的“權(quán)力下放”，通過下放中央部委所屬院校，加大省級政府發(fā)展管理本地區(qū)教育的權(quán)力以及統(tǒng)籌力度，確立了中央和地方政府兩級管理、以地方政府管理為主的新高教管理體制。而隨著高校管轄權(quán)的下放，其經(jīng)費(fèi)來源也發(fā)生了相應(yīng)的變化，即由原來的國家一級財(cái)政來負(fù)擔(dān)變?yōu)橛蓢液偷胤截?cái)政來共同承擔(dān)，，不過，大多數(shù)的地方財(cái)政對承擔(dān)原來的發(fā)展尚有較大壓力，再加上下放高校的經(jīng)費(fèi)壓力，更是捉襟見肘，這種情況在我國中西部地區(qū)尤為明顯。與此同時(shí)，改革開放的效果也逐步顯現(xiàn)，各方面實(shí)力都有了很大提升，居民可支配收入不斷提高。所以，人們對于公益捐贈(zèng)的熱情，尤其是高校捐贈(zèng)的熱情不斷攀升。這主要是源于兩方面原因：一方面是由于我國自古就有高度重視教育的傳統(tǒng)，對高校捐贈(zèng)是對傳統(tǒng)的傳承；另一方面是因?yàn)榧{稅人通過捐贈(zèng)也能給其自身帶來實(shí)際的利益，既包括名義上的，更有實(shí)質(zhì)上的，也即稅收優(yōu)惠。但實(shí)際上，我國目前對納稅人向高校捐贈(zèng)的稅收激勵(lì)制度還僅停留在比較粗放的形態(tài)上，還未形成體系化。本文也正是基于此，通過對我國現(xiàn)今高校捐贈(zèng)現(xiàn)狀、零散的稅收激勵(lì)制度以及國外等先進(jìn)制度等的分析與總結(jié)，從而總結(jié)了納稅人向高校捐贈(zèng)的稅收激勵(lì)制度當(dāng)中存在的問題、研究國外向高校捐贈(zèng)的稅收激勵(lì)制度的成功經(jīng)驗(yàn)，以探求我國未來構(gòu)建納稅人向高校捐贈(zèng)的稅收激勵(lì)制度的設(shè)想。 本文由以下八個(gè)部分組成： 第一部分是引言。介紹了納稅人向高校公益捐贈(zèng)稅收優(yōu)惠制度的研究背景、研究目的、研究意義以及國內(nèi)外對其的研究現(xiàn)狀；提出了全文的研究方法以及基本框架結(jié)構(gòu)。為下文的展開做好鋪墊工作； 第二部分是對本文相關(guān)概念的范圍界定。這部分主要是對所涉及的高等院校、納稅人、公益捐贈(zèng)、稅收優(yōu)惠等概念界定； 第三部分是我國納稅人向高校公益捐贈(zèng)現(xiàn)狀，這部分主要從捐贈(zèng)占高校經(jīng)費(fèi)比重、捐贈(zèng)形式等角度對我國納稅人向高校捐贈(zèng)的情況進(jìn)行了闡述； 第四部分是本文研究的理論基礎(chǔ)。主要涉及有稅收公平理論、可稅性理論、稅收優(yōu)惠激勵(lì)理論、教育公平理論； 第五部分是以稅收優(yōu)惠激勵(lì)對我國高校捐贈(zèng)納稅人的必要性和可行性進(jìn)行了詳細(xì)的論述。在必要性的論述中，主要是從對高校捐贈(zèng)的納稅人稅收激勵(lì)有助于減輕國家財(cái)政壓力、有助于縮小地區(qū)間高校發(fā)展的差距、有助于有利于公益文化形成三個(gè)方面進(jìn)行了論述；在可行性的論述中，主要是從綜合國力、國際借鑒、對捐贈(zèng)人利益的角度三個(gè)方面進(jìn)行了論述； 第六部分是我國關(guān)于納稅人向高校進(jìn)行公益捐贈(zèng)的稅收優(yōu)惠規(guī)定與存在的問題； 第七部分主要完善納稅人向高校公益捐贈(zèng)的稅收優(yōu)惠制度建議； 第八部分是結(jié)語。
[Abstract]:Since the reform and opening up, China's colleges and universities have expanded rapidly and achieved great leap forward development, especially since the end of the 1990s "enrollment expansion", both on the scale of the entity and in the number of students in the past. However, the great development of Chinese colleges and universities has gradually revealed some problems, among which it is high. The problem of school funds is the most prominent.
Because of the planned economy, the way of national financial appropriation in China's universities is unable to adapt to the actual development needs of colleges and universities in China today, especially in many colleges and universities from the state ministries and commissions to the provincial management. The "decentralization" from the reform of higher education management system started in the middle of the 80s of last century. "Through the decentralization of the institutions of the central ministries and commissions, increasing the power and overall efforts of provincial governments to develop and manage education in the region, the two level management of the central and local governments and the new high education management system based on local government management have been established. However, most of the local finance has great pressure to bear the original development, and the financial pressure of the lower universities and colleges is more difficult, which is particularly obvious in the central and western regions of China. At the same time, the effect of reform and opening up is also gradual. Therefore, the enthusiasm for public welfare donations, especially the enthusiasm of University donations, is rising. This is mainly due to two reasons: on the one hand, our country has attached great importance to the tradition of education since ancient times, and the donation to colleges and universities is the heritage of tradition. On the other hand, it is because taxpayers can also bring practical benefits to themselves through donations, both nominal and more substantive, that is, tax incentives. But in fact, the tax incentive system for taxpayers to colleges and universities in China is still only in a relatively extensive form, and has not yet been systematized. This paper is also the basis for this paper. By analyzing and summarizing the present situation of present university donation, scattered tax incentive system and foreign advanced system, this paper summarizes the existing problems in the tax incentive system of taxpayers to colleges and universities, and studies the successful experience of the tax incentive system donated to colleges and universities abroad in order to explore the future construction of our country. Assumption of tax incentive system for tax people to donate to universities.
This article is composed of the following eight parts:
The first part is the introduction. It introduces the research background, the purpose, the significance and the research status of the taxpayer to the public welfare donation system in Colleges and universities, and puts forward the research method and the basic frame structure of the full text.
The second part is the definition of the relevant concepts of this article, which is mainly defined as the concepts of higher institutions, taxpayers, public welfare donations, tax preferences and so on.
The third part is the present situation of public donation to colleges and universities in China. This part mainly expounds the situation of taxpayers' donation to universities from the perspective of the proportion of donations in universities and the form of donation.
The fourth part is the theoretical basis of this study, mainly involving the theory of tax equity, the theory of tax liability, the theory of tax incentives and the theory of educational equity.
The fifth part is a detailed discussion of the necessity and feasibility of tax incentives for taxpayers in China's colleges and universities. In the discussion of the necessity, the tax incentives of taxpayers donated to colleges and universities are helpful to reduce the state financial pressure, and help to narrow the gap between regional colleges and universities and contribute to the benefit of public welfare. The formation of three aspects is discussed, and in the feasibility discussion, it is mainly from the three aspects of the comprehensive national strength, the international reference and the angle of the benefit of the donor.
The sixth part is about the tax preference provisions and problems of taxpayers' donation to universities in China.
The seventh part is mainly to improve the taxpayer preferential tax system proposals to the public donations to colleges and universities.
The eighth part is the conclusion.
【學(xué)位授予單位】：蘭州商學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.182.3;D922.22
本文編號：2124586
[Abstract]:Since the reform and opening up, China's colleges and universities have expanded rapidly and achieved great leap forward development, especially since the end of the 1990s "enrollment expansion", both on the scale of the entity and in the number of students in the past. However, the great development of Chinese colleges and universities has gradually revealed some problems, among which it is high. The problem of school funds is the most prominent.
Because of the planned economy, the way of national financial appropriation in China's universities is unable to adapt to the actual development needs of colleges and universities in China today, especially in many colleges and universities from the state ministries and commissions to the provincial management. The "decentralization" from the reform of higher education management system started in the middle of the 80s of last century. "Through the decentralization of the institutions of the central ministries and commissions, increasing the power and overall efforts of provincial governments to develop and manage education in the region, the two level management of the central and local governments and the new high education management system based on local government management have been established. However, most of the local finance has great pressure to bear the original development, and the financial pressure of the lower universities and colleges is more difficult, which is particularly obvious in the central and western regions of China. At the same time, the effect of reform and opening up is also gradual. Therefore, the enthusiasm for public welfare donations, especially the enthusiasm of University donations, is rising. This is mainly due to two reasons: on the one hand, our country has attached great importance to the tradition of education since ancient times, and the donation to colleges and universities is the heritage of tradition. On the other hand, it is because taxpayers can also bring practical benefits to themselves through donations, both nominal and more substantive, that is, tax incentives. But in fact, the tax incentive system for taxpayers to colleges and universities in China is still only in a relatively extensive form, and has not yet been systematized. This paper is also the basis for this paper. By analyzing and summarizing the present situation of present university donation, scattered tax incentive system and foreign advanced system, this paper summarizes the existing problems in the tax incentive system of taxpayers to colleges and universities, and studies the successful experience of the tax incentive system donated to colleges and universities abroad in order to explore the future construction of our country. Assumption of tax incentive system for tax people to donate to universities.
This article is composed of the following eight parts:
The first part is the introduction. It introduces the research background, the purpose, the significance and the research status of the taxpayer to the public welfare donation system in Colleges and universities, and puts forward the research method and the basic frame structure of the full text.
The second part is the definition of the relevant concepts of this article, which is mainly defined as the concepts of higher institutions, taxpayers, public welfare donations, tax preferences and so on.
The third part is the present situation of public donation to colleges and universities in China. This part mainly expounds the situation of taxpayers' donation to universities from the perspective of the proportion of donations in universities and the form of donation.
The fourth part is the theoretical basis of this study, mainly involving the theory of tax equity, the theory of tax liability, the theory of tax incentives and the theory of educational equity.
The fifth part is a detailed discussion of the necessity and feasibility of tax incentives for taxpayers in China's colleges and universities. In the discussion of the necessity, the tax incentives of taxpayers donated to colleges and universities are helpful to reduce the state financial pressure, and help to narrow the gap between regional colleges and universities and contribute to the benefit of public welfare. The formation of three aspects is discussed, and in the feasibility discussion, it is mainly from the three aspects of the comprehensive national strength, the international reference and the angle of the benefit of the donor.
The sixth part is about the tax preference provisions and problems of taxpayers' donation to universities in China.
The seventh part is mainly to improve the taxpayer preferential tax system proposals to the public donations to colleges and universities.
The eighth part is the conclusion.
【學(xué)位授予單位】：蘭州商學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.182.3;D922.22
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