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The Tax Laws Regulating Research of the Third Distribution

Author: ShiZuo
Tutor: MaYongShuang
School: Hebei University
Course: Economic Law
Keywords: charitable donations tax legislation non-profit organizations donor groups tax incentives
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 49
Quote: 0
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Abstract


Services in the social equity objectives, based on China’s national conditions, and improve tax-related legislation, the active use of tax instruments to regulate the norms of behavior and make charitable donations to the cause of great significance to the development. Among them, the adoption of the legal rights of the tilted configuration, given the donor groups, intermediary organizations, the recipient groups, such as tax incentives to promote charitable donations are the main cause of the development of ways and means, However, specific legislation should comply with the statutory tax, the independent integrity, strict precision, and fully protect, and standardize management, the principles of open co-ordination. In particular, non-profit organizations regarding tax legislation, should be limited on the basis of the organization at a reasonable scale and scope of commercial activity, to develop a national unity ticket of the corporate income tax and special tax returns in order to standardize the tax administration; about donation tax legislation, should be respected under the premise of the basic national conditions, through income tax concessions scale scientific considerations influencing factors and turnover tax relief for the special attention given to the groups to take full legislative protection. At the same time, employees donated enterprises, small and medium shareholders, protection of property rights in the relevant tax legislation should be balanced.Tax distribution from the third-conditioning theory analysis, pointing out that the tax laws regulating the third time the necessity and feasibility of distribution, the positive effects and the limitations of the basic ideas and basic principles, And then examine the system of national legislation and the legislative effect of the theory and practice of General comparison, argumentation, in particular, combined with the practical needs of our country-specific system to draw the relevant revelation. Finally focus on the detail of our country the third-conditioning distribution tax legislation to improve understanding of the specific non-profit organizations involved in economic activity corresponding corporate income tax and turnover tax concessions, non-profit organizations of the type and scale of the implementation of an independent non-profit organizations tax management practices, the impact of pre-tax deduction of charitable donations to the proportion of income tax a few factors, the donor groups tax adjustment and so on four-point proposal.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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