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Problems And Countermeasures Of Tax Incentive Policies For Charitable Organizations In China

Posted on:2012-12-08Degree:MasterType:Thesis
Country:ChinaCandidate:B HeFull Text:PDF
GTID:2216330335491022Subject:Administrative Management
Abstract/Summary:PDF Full Text Request
As China's economic and political environment changes, China's charitable organizations have sprung up. It is gradually becoming the protagonist of some social activities in some areas. Charitable organizations are social groups that mainly engaged in public welfare activities, and are a necessary part of the socialist market economy. The third sector organizations are increasingly in a variety of social activities, its rapid development is a necessary requirement of market economic's development and reform. Whether the Wenchuan earthquake two years ago, or the April 2010 earthquake occurred in Yushu and other major emergencies, as a third-party organizations complemented the government functions, they actively participated in public welfare activities, played a very important role.Tax incentive policies are important incentives, they have a direct impact on the development of charitable organizations and popularity of donation.This paper uses research methods like comparative, normative analysis, and is composed by five chapters.The first chapter is an introduction part, through the introduction of problems in tax incentive faced by current charitable organizations, explains related researches at home and abroad, and defines the core concept of the paper, puts forward ideas and innovations.The second chapter is an overview of charitable organizations with tax incentive policies. It defines the scope of charitable organizations, discusses the principles and effectiveness of tax incentive policies mainly from the failure of the market and the government, the third distributable theory and Pareto Optimum Theory.The third chapter takes X foundation for example, from the actual situation, through the analysis of tax issues related to the foundation's income, analyzes the current status of the current tax incentive policies in our country in several aspects such as identification of preferential qualification, donation income, operation and tax management. The forth chapter proposes the main defects and the reasons of the tax incentive policies in our country.The fifth chapter gives reform proposals for the preceding problems from preferential qualification, donor incentives, tax return mechanism, internal management and supervision combined with the principle of tax incentive policies.
Keywords/Search Tags:charitable organization, tax incentive, fairness, efficiency
PDF Full Text Request
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