Public-welfare Donations Tax Incentives System In China Studies

Public-welfare donation is a kind of fundamental project in the society's development, which plays an important role in raising social funds and providing material support. Under the background of constructing a harmonious society, the public-welfare donation makes up the defects of our current social security system, functioning in maintaining social health, coordinating development, decreasing social conflicts and upgrading the public's social responsibility. However, public-welfare donation in China still has a long way to go when compared to developed countries. With more and more attention on it from the public, a variety of "fraud donation" scandals take place frequently. We shouldn't ignore the system barrier even if this phenomenon also has something with people's cognition and credibility. The thesis considers that among all systems related to public-welfare donation, the tax incentives system is one significant factor that has influenced it greatly.The paper analyzes the existing problems of our public-welfare donation tax incentives system and proposes solutions from macro-level and micro-level by historical, comparative and empirical research methods. The first part of the paper reviews domestic and overseas scholars'research about public-welfare donation tax incentives system, pointing out the separation of theories and practice of such researches and the lack of comprehensive and systematic research about public-welfare donation tax incentives system. Then, this part analyzes the necessity of the research on public-welfare donation tax incentives system. The second part makes a clear definition of public-welfare donation tax incentives system through defining the concrete method of public-welfare donation and the tax incentives system respectively. The third part analyzes theoretical foundation of public-welfare donation tax incentives system. Through the comments on Tax Equity theory, Tax incentives Incentive Theory and State-funded Utility Theory, the part finally points out State-funded Utility Theory is the theoretical basis. In the fourth part, the paper introduces some developed capitalist countries'regulations of public-welfare donation tax incentives system. The paper states the developed nations'public-welfare donation tax incentives system and the vital tips to improve our public-welfare donation tax incentives system by comparing the regulations of public-welfare donation tax incentives system between common laws and civil laws.The fifth part figures out the rules and regulations of public-welfare donation tax incentives system from our current tax system. Through the indispensable analysis of the Turnover Tax, Resource Tax, Act Tax, Property Tax and Income Tax, it clarifies the legislation situation of our public-welfare donation tax incentives in the current tax system. In the sixth part, the paper demonstrates the problems of public-welfare donation tax incentives system from macro-level and micro-levels. The macro-level problems are the low rank of tax incentives legislation, the loophole and the single form of tax incentives legislation etc. While, after the considerate analysis of the current tax system, the micro-level refers the problems of Turnover Tax, Resource Tax, Act Tax, Property Tax and Income Tax. The seventh part suggests some measures to those problems from the perspectives of macro-system and micro-system. On the macro-level, the integrated legislation and the check-out of the laws and regulations and the extended forms of the public-welfare donation tax incentives are required to perfect the system self. In addition, the paper also puts forward solutions to perfect the public-welfare donation tax incentives from the micro-level by studying Turnover Tax, Resource Tax, Act Tax, Property Tax and Income Tax. The last part stresses the deficiency of the paper and discusses other approaches to public-welfare donation tax incentives system except this paradigm.