本文選題：社會公平　切入點(diǎn)：慈善稅收　出處：《延安大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：本論文以現(xiàn)階段我國慈善稅收激勵(lì)政策為研究對象,以慈善為主體的第三次分配能夠調(diào)節(jié)收入分配差距,是社會保障體系中的關(guān)鍵部分,可改善民生,維護(hù)社會公平。同時(shí)慈善的健康規(guī)范發(fā)展離不開國家的政策支持,稅收政策支持在培育慈善事業(yè)的可持續(xù)發(fā)展能力方面具有重要作用。然而,之前的稅收政策有些部分不明確或落后于慈善的發(fā)展要求,還有些部分甚至阻礙了慈善的發(fā)展。因此,研究規(guī)范慈善稅收激勵(lì)政策,并根據(jù)我國社會經(jīng)濟(jì)發(fā)展水平的進(jìn)程,進(jìn)一步完善和規(guī)范我國慈善稅收政策,建立系統(tǒng)有效的適用于中國國情的慈善稅收激勵(lì)政策。從慈善稅收為切入點(diǎn),以促進(jìn)社會公平作為我國政府經(jīng)濟(jì)行為的價(jià)值取向或評價(jià)標(biāo)準(zhǔn)。針對我國現(xiàn)階段的慈善稅收運(yùn)作中出現(xiàn)的問題,對我國政府在免稅、扣稅、稅收征管等稅收政策產(chǎn)生的因素進(jìn)行分析,從黨的十八大討論慈善立法出發(fā),到第十二屆全國人大四次會議表決通過了《慈善法》,再到提出有價(jià)值的研究問題,構(gòu)建論文分析的框架結(jié)構(gòu),確定論文研究的慈善稅收激勵(lì)政策范圍和研究法。首先,慈善的發(fā)展彌補(bǔ)了政府失靈和市場失靈的功能,更完善的彌補(bǔ)了政府和市場職能缺失。其次,慈善還具有資源分配的功能。再次,慈善的發(fā)展還有穩(wěn)定社會的功能以及對慈善稅收激勵(lì)政策的界定。論文通過慈善中的社會公平理論和社會保障理論,對慈善中包含的社會公平理論以及社會保障理論進(jìn)行分析,突顯我國慈善稅收政策對于社會發(fā)展的重要性。論文中對于我國慈善稅收激勵(lì)政策存在的三種因素進(jìn)行分析。首先是社會因素,主要問題體現(xiàn)在對于慈善的社會保障服務(wù)要加強(qiáng),社會保障服務(wù)是緩解困境人員的根本保障,也是穩(wěn)定社會環(huán)境的基礎(chǔ);構(gòu)建社會各界共同參與的監(jiān)管體系,以人為本,提升宣傳倡導(dǎo)能力。其次是政治因素,慈善稅收優(yōu)惠政策不夠細(xì)化,容易導(dǎo)致法條不明確無法判定;政府在培育慈善意識上力度不夠,政府在監(jiān)管方面也沒有擺正自己的位置,角色發(fā)生錯(cuò)位,沒有更有履行職能。最后是稅收因素,稅收對個(gè)人和企業(yè)捐贈、慈善組織接受捐贈收入的影響是十分重要的,這也是稅收能夠帶來的規(guī)范性實(shí)施保障。對于當(dāng)前我國慈善稅收政策的不足或未來可能發(fā)生的問題,對于推進(jìn)慈善稅收政策公平發(fā)展提出建議。首先對比分析了國內(nèi)外慈善稅收政策,主要是從美國、英國以及加拿大三國來對比分析各國慈善發(fā)展的顯著特征,我國該如何從中借鑒吸收經(jīng)驗(yàn)。在《慈善法》頒布后,我們應(yīng)該如何全面落實(shí)稅收優(yōu)惠政策,提出具體的實(shí)施辦法,細(xì)化細(xì)節(jié)程序,完善稅法發(fā)展的缺失部分,真正意義上讓稅收政策成為支持和激勵(lì)慈善發(fā)展的有效催化劑,促使社會公平穩(wěn)定發(fā)展。
[Abstract]:This paper takes the tax incentive policy of charity as the research object, the third distribution with charity as the main body can adjust the income distribution gap, is the key part of the social security system, can improve the people's livelihood. At the same time, the healthy and normative development of charity can not be separated from the policy support of the state. Tax policy support plays an important role in fostering the sustainable development capacity of philanthropy. However, Some of the previous tax policies were unclear or lagging behind the development requirements of charity, and others even hindered the development of philanthropy. Therefore, we should study and standardize the tax incentives for charity, and according to the progress of our country's social and economic development level, To further improve and standardize China's charitable tax policy, to establish a systematic and effective charitable tax incentive policy applicable to China's national conditions. The promotion of social equity is regarded as the value orientation or evaluation standard of our government's economic behavior. In view of the problems existing in the operation of charitable taxation in our country at the present stage, the government of our country is exempted from taxes and taxes are deducted. Based on the analysis of the factors leading to tax policies, such as tax collection and administration, from the discussion of charitable legislation at the 18 Congress of the Party, to the adoption of the "Charitable Law" by the fourth session of the 12th National people's Congress, and then to the raising of valuable research questions, First of all, the development of charity makes up the functions of government failure and market failure. Better to make up for the lack of government and market functions. Secondly, philanthropy also has the function of allocating resources. Again, The development of charity also has the function of stabilizing society and the definition of tax incentive policy of charity. Through the theory of social equity and social security in charity, this paper analyzes the theory of social equity and social security contained in charity. Highlight the importance of charitable tax policy for social development. The paper analyzes three factors of our charity tax incentive policy. The first is social factors. The main problems are that the social security service for charity should be strengthened, the social security service is the fundamental guarantee for alleviating the plight of the people, and it is also the basis for stabilizing the social environment. Second, there are political factors. The preferential tax policy for charity is not detailed enough, so it is easy to lead to unclear laws and regulations that cannot be judged. The government has not done enough to cultivate charity awareness, and the government has not put itself in a proper position in terms of supervision and control. The role misplaces, no more performing functions. Finally, the tax factor, tax on individuals and corporate donations, charitable organizations to receive donations of income is very important, This is also the normative implementation guarantee that can be brought about by taxation. As for the inadequacy of the current charitable tax policy in China or the problems that may occur in the future, Put forward suggestions to promote the fair development of charitable tax policy. Firstly, it contrasts and analyzes the domestic and foreign charitable tax policies, mainly from the United States, Britain and Canada to compare and analyze the remarkable characteristics of charitable development in various countries. After the promulgation of the Charity Law, how should we fully implement the preferential tax policies, put forward specific implementation methods, refine the detailed procedures, and improve the missing part of the development of the tax law? In a real sense, the tax policy should become an effective catalyst to support and encourage the development of charity, and promote the fair and stable development of society.
【學(xué)位授予單位】：延安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D632.9;F812.42

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