Research On The Tax Policy Of The Promotion Of Charity

This paper is studied China's charity cause in the development of tax policy . Choice of charitable causes in the development of tax policy for the study, mainly because: China's charity cause is bound to develop into a "universal participation in the cause," the social security system is an integral part of social development and the basic project, however impact of charitable Cause a more rapid development of the institutional factors still exist. In these systems reasons, the authors believe that tax policy is impeding the development of China's charity cause one of the important factors. As a government tax policy on the development of the cause of charity indirect form of financial support than direct government financial support to more moderate and tactful, but also to avoid the government's charitable organizations and charitable activities of the direct control and intervention, to guide and promote consciously development of the cause of charity.Text of papers to the first part of the charity's revenue policy was explained. In this chapter, the first on the concept of charity, the basic features and functions on, and then analyzed the domestic and international charities on the tax policy situation. I believe that philanthropy in maintaining social fairness and justice, improve the welfare of society as a whole, to achieve social harmony symbiotic assume an important social function. Through the charitable tax policies at home and abroad compared found that the majority of foreign countries for charitable organizations to provide tax relief of preferential treatment, a fair and thorough procedures to ensure that only genuine charity organizations are eligible to receive duty-free treatment, while there are many leakage existed in the Tax policy of China's charitable organizationsThe second part introduced to the use of tax policy to promote the development of the cause of charity and international theoretical basis for drawing. I believe that the use tax policies to promote development of the cause of charity is based on the theoretical basis for the theory of limited government, the third distribution theory, Pareto optimal theory, the field of competition and non-competitive field theory. Through the introduction of preferential tax policies of some developed countries, found that their policies reflected in the use of charitable organizations of preferential policies for tax relief, donation to the taxpayers of preferential tax policies, preferential tax policies for the management of the three areas of successful experience.The third part mainly expounded China's charity cause of promoting the development of the existing tax policy and its shortcomings. Its main shortcomings of tax policy for the lack of integrity of the system, the preferential tax policy does not strictly defined targets to encourage donations to the implementation of the low tax system, tax policies lack of intensity, depth and speed. Based on the above on the fourth part of the proposed policy recommendations: implement an independent charitable organizations tax system, from the strict distinction between a non-profit organizations in the public interest organizations, donations deducted from the adjusted tax preferential policies to further improve the relevant legal system of taxation. Among them, on the adjustment of preferential tax policies for donation deducted from the author proposed incentive enterprises and individual citizens of the preferential tax policy point of view of an in-depth analysis.