Our Public Welfare Donation Tax System Research

China's 2008 is unusual for a year, the hosting of the Olympic Games to show the world the nation's strength, but this year and troubled year, southern snowstorm, Wen Chuan earthquake, flood disaster and some other natural disasters to China some provinces and cities and brought huge personnel and economic loss. Meanwhile conducted widespread social welfare donation activity in the national social security system is not sound circumstance, to make up for the government subsidies for areas of insufficient. Public welfare donation in solving relief materials, reconstruction problems such as shown on the important role. How to make good use of social welfare donation, how to encourage citizens, enterprises and other organizations'social donation, how to improve tax on social welfare donations of incentive, will be discussed in this paper.This thesis in current China charity in the development of tax law system as the main research object. Chose charity in the development of tax law system as the research object, mainly because:taxes is the effect of social welfare donations of external factor, it can not only influenced by social donation of intrinsic motivation, but can be influenced by other external factors for social welfare donation produce stimulation. And this on charity donation stimulation, compared with the government's direct financial support very easy to, already develop charity, affects the charity and accelerated development and can ease social contradictions, maintain good harmonious social environment. However, nowadays tax law for the charity of incentive effect is limited, because the country at present about public welfare donations of preferential taxation policies are not perfect, and some related preferential tax policy not specific, and in the drawback procedures and more complicated, and for real gift is not given preferential tax, etc, to the disadvantages to social welfare donation bring many puzzles, hit the enthusiasm of public donors. This paper will of tax law incentive effect and perfect measures are actively explore and try to social welfare undertakings do some due contributions.This paper is divided into four parts, the first part describes public welfare donation rationale; The second part of narrative foreign delegates of the related state welfare donations of tax policy, The third part read China at present the relevant public welfare donations of tax law, The fourth part mainly aiming at Chinese donations to public welfare tax system shortfall in the comments.First, the author clearly the concept of public welfare donations to public welfare donations, and legal nature do the narration. The use of legal rights and obligations, the roles of law and law value analysis tax laws in public welfare donations of incentive effect, but with sociology, economics of tax law subjects such as the incentive functions to evidence, explains the improving tax to public welfare donations of rationality and necessity. In addition, the first part laid the foundation of the whole thesis, clear this paper not only focuses the donor's interests, and attention to the donee's interests. The public welfare donor is divided into three categories, is a person,2 it is enterprise, three are nonprofit organizations, and to the donee mainly discuss foundation role.Secondly, the article describes some representative abroad the relevant provisions of the state, have chosen the United States, Germany, Japan and South Korea, on its tax preferential policies and tax law description and evaluation at the same time, summarized the four countries tax law to public welfare donation incentive successful experience.Again, this article from the relevant Chinese tax preferential policies, interpretation of the existing tax laws of social commonweal donation regulation, sought out the western developed countries, such as insufficient between the preferential taxation policy not specific, drawback program is complicated, and the time is long, for real gift is not giving preferential taxation, etc. These disadvantages has its historical reason, also have social reasons, but the main or on the analysis of the real condition, find reasonable proposal, improving tax system, perfect the charity.Fourth, in part 3, on the basis of history and international success experience, for reference on the basis of reality the author puts forward several of our country public welfare donations tax advice on personal donations are concerned, the author holds that the inheritance tax system, With respect to the enterprise concerned, the author holds that the donor revision of the current of the enterprise income tax law, Just non-profit organizations concerned, the author advocates and foundation, regulations, standards for admittance into legislation to set up a program, and supervision mechanism, etc.Charity is a universal career, is China's social security system of organic component, but it is not the government's proprietary business, using the intrinsic motivation and external factors to lead the social public participation in charity, consciously charity development is the fundamental way.