| At present, with the acceleration of the pace of reform and opening up, China has entered an important period of strategic opportunities for economic and social transformation, as well as the period of prominent contradictions. The gap between the rich and the poor is enlarged, and the number of social problems is increasing, which lead to the growing public demand for public services. Out-of-school problems, education problems and disease problems caused by poverty, the pension problem triggered by the aging of the population and the empty nest phenomenon, as well as environmental issues, the interests and welfare issues of the floating population become the focus of social concern and discussion. How to resolve various social contradictions and various livelihood issues in this special period, to alleviate the long-term accumulated grievances public anger, to render a secure life for the broad masses, are thought-provoking questions. Accountable to the diversified and multi-level public demand, the government can only provide a basic living security by limited financial resource, but it is not possible to achieve the social welfare of all citizens arranged. Thus you need to use the power of the "third party" to involve and support the space between the limited government provision and the reasonable public willingness, as an effective complement to public goods and services. This has become an important way to improve the poor living conditions and to increase national well-being.At the same time, the enthusiasm of donation for people is rising in recent years, and the public interest organizations are participating in the social welfare undertakings broadly, which greatly promoted China’s Folk Public flourish. Seeing the results at the same time, however, we should face this reality:the development of public interest of our country is not going a smooth road. The public interest organizations registered difficulty, preferential policies lacked of operational issues, all of these problems make it in a difficult position; public offering behavior is opaque and regulatory mechanism is not perfect, which are suffered an unprecedented crisis of confidence. The proper settlement of issues need to improve the system construction as a precondition, as well as an effective instrument of economic policy incentives, so as to provide an important guarantee of Folk Public healthy and rapid development. Based on the above considerations, this paper attempts of civil public welfare undertakings included in the theoretical framework of the government, the market and the "third party" new cooperative relationship analysis lays out the system construction of the private development of public welfare, and to put forward ideas and suggestions focus on fiscal and tax policy.This study is divided into six parts.The first chapter is the introduction, a brief introduction thesis research and writing background, meaning, the contents of the thesis, structure, thesis, and pointed out probable innovations and shortcomings; besides, the core concepts were defined on the research process repeatedly mentioned. Since then, the paper reviews some research on the promotion of the development of public interest and taxation policy at home and abroad, and made a brief assessment of current situation.Chapter II is the General Section of the paper, the theoretical basis of the research questions. In this chapter, it stated and analyzed the development of public welfare undertakings related to economic theory, including public goods and market failure theory, government failure with third-party governance theory, voluntary malfunction and multiple interaction theory, as well as third allocation theory and the government, the market and the "third party" new cooperative relations theory established the theoretical basis of this study.The third chapter is a brief description and fiscal policy profile of Western countries on the development of public interest. First to Britain and the United States on behalf of the public interest, it narrated in the history of generation, development and prosperity from the background, characteristics, the type of policy and its effects, and summed up the experience and knowledge; Then take the United States, the United Kingdom, Australia Germany and other countries for example, it made a comparative study of these countries in the fiscal and taxation policies to encourage charitable donations and support public interest organizations, summed up the revelation, so as to provide some reference for the development and introduction of China’s fiscal policy.Chapter IV to VI related issues on the public interest of our country, they are also the research focus of the paper.The fourth chapter is an overview of the development of civil public interest. First, it analyze the development motives of the civil public interest; and then in chronological order, it combs the domestic development of public interest history since the founding of New China; Next, based on a large number of documents and analysis of data, it took a description of the status of the development of China’s public interest undertakings in detail, focus on the private foundation which owned a rapid pace of development in the past two years, and summarizes the current new trend of private development of public interest. Finally, on the basis of the previous paper studies, it listed five issues and challenges faced by China’s public interest undertakings, which is both an obstacle to development, but also a direction for further work in future policy making.The fifth chapter discusses the system construction for the development of China’s public interest undertakings. This chapter establish the institutional framework for the development of China’s public interest undertakings in three aspects, containing Institutional arrangements by the government for public interest, public service organization’s own choice of system, as well as the relational schema of the transition period the government, society and public interest organizations. It emphasis that the government should play an incentive model of charity donation behavior and public interest organizations, government and social interest organizations should consolidate supervision mode, and to establish the collaboration between the Government and the public interest organizations.The sixth chapter is the end result of the thesis, the fiscal and taxation policy for the public interest development. It were grouped together of Fiscal and taxation policies on our current arrangements, summarized the problems and shortcomings from the three major aspects; Finally, this chapter set forth the basic principles on fiscal and tax policy, as well as the fiscal and taxation policy recommendations and correspanding suggesions.This paper argues that fiscal policy has been able to motivate the development of civil public interest as the effective policy instruments, lies in fiscal policy and tax policy adjustment mechanism on charity donation, Which acts as a "’valve’that can control social welfare of the flow of resources to public interest organizations", directly or indirectly, to affirm and encourage the donation of donors, to give recognition and support to the field of public service organizations, so as to achieve the purpose of resource flows to guide social interest. As a result, to support our civil public interest development, it made the following recommendations about fiscal and taxation policies:First, establish a system of public budgets to support civil public interest organizations. Second, optimize the fiscal expenditure to support the development of civil public interest. Third, establish and improve the purchase of service contracting system. Fourth, enhance the intensity of the efforts of the charity donation tax incentives. Fifth, improve the preferential tax policy of public interest organizations. Sixth, improve the tax supervision system of the public interest donations. Seventh, introduce estate duty on appropriate timing to promote the cause of public interest donations. |
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