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Public-welfare Donations Tax Incentives System in China Studies

Author: ChenWeiLin
Tutor: ShiZhengBao
School: Lanzhou Commercial College
Course: Economic Law
Keywords: Public welfare donations Tax incentives Improve the system
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 282
Quote: 1
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Abstract

Of charitable donation is a basic project in China's social development, and plays an important role in raising funds and providing material assistance. In the context of building a harmonious society, the public welfare donations to make up for the shortcomings of the current social security system, to play a wide range of functions to maintain the health of the community, the coordinated development, reduce social conflicts, enhance public social responsibility. However, compared to China's public welfare donations in developed countries there is still a large gap, and for various reasons, a variety of \The emergence of this situation, of course, with the level of awareness and integrity, but we also can not ignore the factors of institutional barriers. This paper argues that many institutional barriers, the defects of the system of tax incentives is the key factor restricting the development of public welfare donations. The paper uses historical, comparative, empirical research methods, along the two lines of the macro-level and micro-level, the problems of China's public welfare donations tax incentives system analysis, and put forward a sound countermeasures. The first part of the article reviews the research of scholars tax benefits of charitable donation. Presented the research at home and abroad on the public welfare donations theory and practice detachment, the lack of a comprehensive and systematic study of the problem of the tax benefits of charitable donation directly study the existence of further pointed out the need for study of charitable donation tax incentives system; part of the definition of the concept of the tax benefits of charitable donation. By defining the concept of charitable donation and tax incentives, to clearly define the concept of charitable donation tax incentives; third part analyzes the theoretical basis of the tax benefits of charitable donation. Comment by incentive theory and state-funded public welfare theory, the theory of tax fairness, tax incentives, public welfare donations tax incentives based on the theoretical basis of the state-funded public welfare; fourth section describes the developed capitalist countries abroad on public welfare donations tax preferential provisions. Fifth part of China by briefly comment on the introduction of the common law and civil law systems in typical countries about the tax benefits of charitable donation provisions developed countries of charitable donation tax benefits system, and the revelation of the perfect system of China's public welfare donations; The current tax law to sort out the provisions of the tax benefits of charitable donation. By combing turnover tax laws, resources tax laws, acts of tax law, property tax laws and income tax law, the tax benefits of charitable donation specified sort out the existing tax legislation on the tax benefits of the public welfare donations status quo; Part VI from the macro level and The micro level pointed out that the problem of China's public welfare donations tax incentives. The macro level, mainly in the lower rank of preferential tax legislation, tax incentives legislation loopholes than a single form of tax incentives, and other issues, the substantive law of the micro-level tax revenue from the turnover tax law resource tax laws, acts of tax law, the property tax law, income tax law on public welfare analysis of the provisions of the donation tax benefits, respectively, pointed out that the problem of its existence; seventh part of our current welfare donation system of tax incentives exist the perfect countermeasures from the macro and micro levels. Uniform legislation to speed up the tax benefits of charitable donation on the macro level, speed up of charitable donation tax incentives and regulations, the clean-up of the regulations, expand tax incentives in the form of charitable donation point about the tax benefits of charitable donation countermeasures on the micro-level, respectively In addition to this study paradigm of turnover tax laws, resources tax laws, acts of tax law, property tax laws and income tax law for the tax benefits of charitable donation provisions exist in perfect countermeasures; Part VIII of the lack of analysis of this study and propose research charity donations preferential tax regime may also choose other paths.

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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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