The Research On Financial And Tax Incentive Society Organizations Supplying Public Cultural Services

After stepping in the reforming and opening period, resident public service demand, especially the public culture service demand, increases constantly along with the continuous, rapid growth of Chines economy presenting multilevel, diversified characteristics. Government, acting as "at the helm" of public cultural services, bears the main responsibility for supplying public culture service. But when government supplies public culture, problems such as lower utilization efficiency of public culture assets and resources, insufficient provision and so on arise usually. In order to meet the current urge requirement for public culture from resident and make up the insufficiency of public service administration and improving the supply efficiency, we need to reflect thoroughly the public culture service supply mode thoroughly dominated by government thoroughly, probe the necessity, possibility, feasibility and possible effect for social organization to participate in public culture service supply.Consequently, the paper emphasizes the analysis and study based on the following:Firstly of all, construct the institutional system to motivate the social organization to provide public culture service. Government and social organization provide public culture service mainly via deed cooperation model, and form new partnership led by government whose nature is contracting of public fiscal. Under the governance framework aiming at cooperation that is established by both parties during public culture service supply, they are entering the new type of cooperation model with functional supplementation, synergy, defects remedy based on comparative advantage and asymmetry power distribution. On the basis of external effects theory, failure theory and resource interdependence theory and incentive theory, the paper applies incentive regulation theory framework(JeanTirole, 2014)to construct government fiscal dynamic cooperation incentive model, and explains theoretically and tests empirically for the fiscal incentive manner, object and effect,developing a set of normative system that has more explanation function and guiding significance for government to stimulate social organization to provide public culture.Secondly, measuring the public service lever provided by social organization.Divide the social organization development index into 3 basic dimensions “socialorganization capability” “social organization influence” “support and guarantee”,including 10 measurement indexes, reckon China social organization development level, predict the development tendency; meanwhile, comprehensively evaluate the current China public service supply & demand contradiction from the perspective of supply and demand, and puts forward practical significance and obstacle for social organizations to participate in the supply of public cultural services,And on this basis, this paper discusses the current situation of fiscal incentives social organization and problem.Again,on the tax incentive social organizations providing public services for empirical analysis. On the one hand,the establishment of financial expenditure and social organization function, through fiscal spending of time series analysis, the relationship between the fiscal expenditure in China and the development of social organizations of empirical research. On the other side, in the analysis of social organizations in our country tax incentive status based on,with tax incentive social charity donation for example,to measure the influence degree of the tax policy of the social organizations in our country?Thirdly, empirical analysis for finance and tax to stimulate social organizations to provide public services. On the one hand,conclude the current fiscal incentive status of Chinese social organization, establish the dynamic equilibrium function relation between social organization added value and social service expenditure, state investment on social service basic construction, public finance expenditure, number of social organization. On the other side,analyze taxation incentive situation of Chinese social organizations, take the example of taxation incentive for the society organization to do charity donation, measure the influence degree of the tax policy to social organizations.At last, propose the optimization path of fiscal and tax incentive system Under Scott comprehensive analysis framework of institutional theory, clarify the relation between Chinese government and social organization combining the special social environment in China, then reach the conclusion that Chinese social organization and the government enjoy dependency relationship. On this basis, optimize the main financial incentive system such as financial subsidy, government procurement,monitoring & evaluation, and the main tax incentive system such as the duty-free qualification certification for social organization, tax returns, tax classification,donation body incentive.