本文關鍵詞： 慈善組織 慈善捐贈 稅收激勵　出處：《華南理工大學》2014年碩士論文　論文類型：學位論文

【摘要】：改革開放以來，在從計劃經濟向市場經濟轉軌過程中，由于社會收入分配體制不完善，從而引發(fā)和激化了許多社會矛盾。而作為收入分配體系中彌補市場失靈和政府失靈的重要一環(huán)，被稱作“第三次分配”的慈善事業(yè)，是調節(jié)貧富差距的平衡器,有利于優(yōu)化資源配置,促進社會和諧。與歐美發(fā)達國家相比，我國慈善事業(yè)發(fā)展顯然相對滯后，慈善機構承擔著較高的稅負以及生存壓力，民眾自主捐贈意識較弱,慈善捐贈規(guī)模小而零散。要消除這些障礙,推進慈善事業(yè)的發(fā)展離不開稅收政策的引導和支持。 20世紀90年代以來,對慈善事業(yè)的發(fā)展制定了許多政策,其中不乏稅收措施。但是我國的慈善立法很不完善，，導致慈善事業(yè)長期不能突破發(fā)展的瓶頸，在倡導建設和諧社會的今天，必須加以重視。要消除這些障礙，推動慈善事業(yè)的蓬勃發(fā)展離不開政府的有效引導和支持。綜觀各國對慈善事業(yè)發(fā)展的鼓勵手段，無不以稅收杠桿作為政府調控的重要工具。 因此,將慈善事業(yè)理論和稅收理論進行有機結合,系統(tǒng)詳細地研究稅收手段對慈善事業(yè)作用機制和效應,并在深入調查分析中國慈善事業(yè)發(fā)展現(xiàn)狀以及現(xiàn)行稅制的基礎上，對國外慈善稅收激勵制度進行比較和借鑒，提出建立整體慈善稅收激勵框架的構想,進而對中國今后的慈善事業(yè)稅收激勵提出政策建議,成為本文關注和研究的主要內容。
[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.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;D632.9

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本文編號：1543206