Research On Legal System Of Charitable Tax Preference

The implementation of "Charity law" makes China's charity into a new level.The law has reformed the management system of philanthropy in China and has innovated the relevant system.In terms of the content of the reform of the charity management system,the law has changed the previous management system of charitable organizations to implement the "double management system",re-clarified the conditions and procedures for the establishment of charitable organizations,and strengthened the supervision and management of the charity organization.In terms of charitable trusts,The "Charity law" provisions have reduced its establishment requirements and smooth access to social resources into the field of charity channel.In the case of philanthropy promotion measures,the Charity Act stipulates that charitable organizations,donors and beneficiaries enjoy tax benefits.On the management system reform,the system innovation and the provisions of the promotion measures in Charity Act shows that its development goal is the modern philanthropy.Modern charity is a way of developing charity with different charity in the past.It is characterized by folk dominance.This kind of folk-led charity development model makes the independence and autonomy of charity organizations be protected by law and enhances the timeliness and efficiency of charitable organizations' response to social charity needs.The development of civil-led philanthropy has spurred space for the free development of charity,but the path to the development of charitable organizations has changed the way of charitable organizations acquiring charitable resources.The government no longer directly subsidizes charitable organizations to carry out charity activities,charitable organizations in the charity market get social donations through a competitive way.As the material basis for the development of charity,how much of the charitable resources,type and effective allocation of modern philanthropy can decide whether the "people-oriented" value can be achieved?So the key to promote the development of modern philanthropy is that charitable organizations can get enough charity resources.Since charity is started as a business,charity tax preferential legal system is associated with it.This is because as a tax law system,through the use of taxpayers' heart avoiding disadvantages,charitable tax incentives can encourage taxpayers to make the choice of donations.And charitable organizations can promote the role of social equity and stability through the effective allocation of charitable resources.But different philanthropy development model requirements different tax preferential system.Foreign cooperative charity development model,charitable tax concessions will regulate nonprofit organizations and their behavior,and give their tax incentives,because only the standardization development of nonprofit group can ensure that it provide public services;United States as the representative of the civil self-government charity development model,the charity tax incentives legislation not only maximizes the incentive charitable donations,and supports charitable organizations to carry out active property management.So in United States charity tax incentives are very lenient to both the donor and the charity organization.Specific performance as the different forms of donation can get tax incentives,charitable organizations can carry out the relevant business behavior and get taxable benefits to the income.China's modern charity is a civil-led development model,so we can learn from foreign legislation experience.However,at the present,the development of philanthropy in China is in the period of transition.Setting up the concept of charitable tax preferential legislation,the basic principle and the establishment of specific system should also consider the "soft landing" so that the subject of charity legal relationship can adapt to the new management system and system.In the past,China's charity development relied on government power,by this way China's charity development is rapid.But this kind of charitable development has also brought adverse consequences,resulting in the functions division is unclear between charitable organizations and government departments,personnel system chaos,and charitable activities are limited.Philanthropy did not form a clear development model,charitable tax preferential provisions of the guiding ideology is chaos,departure from the basic principles of taxation and specific system of contradictory deficiencies.To meet the needs of modern philanthropy development of charitable resources,and to enhance the level of China's charity for the benefit of society,in view of the shortcomings of charity tax preferential system in our country,this paper puts forward the charitable tax preferential dual subject structure,which is based on charitable income tax and charity commodity tax.And put it as the guiding ideology of constructing charity tax preferential system in our country.The In addition,Charity tax concessions do not have an independent value pursuit,This paper presents the basic principles which is balance of interests and structural balance.As a prerequisite,the main contents of this paper include:First,this paper investigates the relationship between charity development and charitable tax preferential legal system."Charity law" has higher requirements to charitable tax preferential system than the ancient and modern."Big charity" concept corresponds to a modern philanthropy development model,with scientific,planned,organized,large-scale,high efficiency and other characteristics,these charities of modern charity raise their requirements for charitable tax incentives.In order to promote the development of modern philanthropy,we should improve the current charitable tax concessions.Second,this article argues that tax incentives encourage the development of charity legitimacy from the perspective of law,economics,sociology.As the modern philanthropy can promote social equity and ease the polarization between rich and poor through the effective allocation of charitable resources.Therefore,tax as a system with the function of regulating the distribution of income should play its institutional advantages to encourage the development of charity.Domestic and foreign economists have confirmed that tax incentives are most effective policies to support philanthropy development.Therefore,the government to provide effective charitable tax preferential system is its support for the development of private philanthropy the main way.The large-scale and organized development of modern philanthropy is the social basis for tax incentives to encourage the development of charity,because charitable organizations make it possible to encourage charitable donations with tax incentives.Thirdly,it introduces the current situation of charity tax concessions in China,analyzes its shortcomings and causes.Through the analysis of China's charity tax preferential system structure,tax type and preferential tax rate method,it is concluded that there are some defects in the guiding system of charitable tax preferential system,the lack of basic principles and the irrational design of specific system design,and pointed out that tax legislation to organize National fiscal revenue as the main purpose,philanthropy development model and the level and tax incentives of legal instrumentalism is the main reason leading to these deficiencies.Fourth,it introduces foreign and China's Taiwan charitable tax preferential legal system,summed up its legislative experience.The introduction of the legal system of charitable tax incentives in the United States focuses on macroeconomic perspectives from the aspects of its structural system,tax type and preferential tax rate.In France and Germany the development of charity is a model of cooperation,the tax concessions between the two countries on the nature and income of nonprofit organizations and their conduct are very detailed;this paper introduces the Japanese charity tax preferential legal system on its taxation to nonprofit organization's operating conduct;China's Taiwan region on non-monetary donation assessment system can ensure the donor body obtaining a fair tax incentives.This paper summarizes the legislative experience of charitable tax concessions in Taiwan and abroad.First of all,before the establishment of the charity tax preferential legal system,we should analyze the development model of charity in our country and determine the focus of the charity tax preferential system.Second,we should make the preferential tax rate diversification,so as to better encourage charitable donations.Thirdly,we construct a charitable tax preferential system structure which is consistent with the structure of the main tax system of a country.Finally,we should improve the charity tax preferential relevant legal system.Fifth,this part mainly introduces how to improve charitable tax preferential legal system.We should establish the scientific guiding ideology for the charitable tax preferential legal system.To clarify the basic principles,structural balance and balance of interests is the basis for the construction of China's charity tax preferential legal system,which can protect the basic rules of charitable tax incentives do not deviate from the legal system track.We should improve the specific legal system of charity tax concessions and the relevant systems for the implementation of the system.