本文選題：慈善捐贈(zèng) + 稅收優(yōu)惠制度�。� 參考：《上海交通大學(xué)》2012年碩士論文

【摘要】：當(dāng)今中國(guó)正處在新的歷史時(shí)期，創(chuàng)新驅(qū)動(dòng)，轉(zhuǎn)型發(fā)展，人才與科技具有不可替代的核心地位。在此過程中，高等教育事業(yè)肩負(fù)著巨大的責(zé)任。但隨著大學(xué)規(guī)模的不斷擴(kuò)大，教育經(jīng)費(fèi)支出也隨之加大。高等教育需求快速增長(zhǎng)與高等教育財(cái)政供給的嚴(yán)重不足，成為制約高校發(fā)展的瓶頸之一。 為了規(guī)范籌資工作，更好的管理、運(yùn)作捐贈(zèng)資金，越來越多的高校成立大學(xué)教育基金會(huì)。我國(guó)大學(xué)教育基金會(huì)是在學(xué)校黨委和校長(zhǎng)領(lǐng)導(dǎo)下，具有獨(dú)立法人性質(zhì)，面向海內(nèi)外的非營(yíng)利性的籌款機(jī)構(gòu)，其作用在于繼續(xù)保持高等教育國(guó)家投入為主體的同時(shí)，大力拓展社會(huì)籌資渠道，，吸引社會(huì)力量投資高等教育，保證高等教育的持續(xù)、穩(wěn)定、快速發(fā)展。我國(guó)大學(xué)教育基金會(huì)起步晚、經(jīng)驗(yàn)少，是社會(huì)轉(zhuǎn)型期的產(chǎn)物，有著特殊的管理體系和社會(huì)環(huán)境，也承擔(dān)著更多的歷史責(zé)任。 海內(nèi)外實(shí)踐證明，政府對(duì)大學(xué)教育基金會(huì)給予適當(dāng)?shù)亩愂諟p免政策，是非常有效吸引捐贈(zèng)的手段，也是大學(xué)教育基金會(huì)繁榮發(fā)展的基本保障。反之，對(duì)違反規(guī)則的大學(xué)教育基金會(huì)取消部分減免優(yōu)惠，將是對(duì)其最嚴(yán)厲的懲罰，直接影響到其社會(huì)公益形象。 本文意在探索慈善捐贈(zèng)稅收減免制度對(duì)大學(xué)教育基金會(huì)發(fā)展的影響和促進(jìn)，通過比較美國(guó)、英國(guó)等發(fā)達(dá)國(guó)家與我國(guó)的大學(xué)教育基金會(huì)在不同稅收減免制度環(huán)境下所呈現(xiàn)的不同發(fā)展軌跡和特點(diǎn)，并以A大學(xué)教育發(fā)展基金會(huì)為例，分析國(guó)內(nèi)大學(xué)教育基金會(huì)在接受社會(huì)捐贈(zèng)過程中，稅收減免激勵(lì)措施的現(xiàn)狀和缺失，以找出適合我國(guó)大學(xué)教育基金會(huì)發(fā)展的慈善捐贈(zèng)稅收優(yōu)惠制度發(fā)展方向，為我國(guó)大學(xué)教育基金會(huì)的健康快速發(fā)展創(chuàng)造有利稅收環(huán)境。
[Abstract]:Nowadays, China is in a new historical period. Innovation drive, transformation and development, talent and science and technology have irreplaceable core position. In this process, the higher education undertaking shoulders the enormous responsibility. However, with the continuous expansion of the scale of universities, the expenditure on education has also increased. The rapid growth of the demand for higher education and the serious shortage of the financial supply of higher education have become one of the bottlenecks restricting the development of colleges and universities. In order to standardize fund-raising, better management and operation of donor funds, more and more colleges and universities set up university education foundation. Under the leadership of the school party committee and president, the university education foundation of our country is a non-profit fund-raising organization with the nature of an independent legal person and at home and abroad. Its function is to continue to maintain the state investment in higher education as the main body at the same time. We should vigorously expand social financing channels, attract social forces to invest in higher education, and ensure the sustained, stable and rapid development of higher education. The university education foundation of our country starts late and has less experience. It is the product of the social transition period. It has a special management system and social environment, and it also bears more historical responsibilities. The practice at home and abroad has proved that the appropriate tax relief policy given by the government to the university education foundation is a very effective means to attract donations and is also the basic guarantee for the prosperity and development of the university education foundation. On the contrary, it is the harshest punishment to cancel the partial exemption and discount to the university education foundation which violates the rules, which directly affects its public welfare image. The purpose of this paper is to explore the impact and promotion of the tax relief system for charitable donations on the development of university education foundations. The different development paths and characteristics of the developed countries such as the United Kingdom and the university education foundation of our country under the different tax relief system environment, and taking the A university education development foundation as an example, This paper analyzes the current situation and lack of tax relief and incentive measures in the process of accepting social donations by the domestic university education foundation, in order to find out the development direction of the tax preferential system of charitable donation suitable for the development of the university education foundation in China. To create a favorable tax environment for the healthy and rapid development of the university education foundation in China.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：D632.9;G649.2

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