On Tax Laws About Charity Donation In China

In recent years, hazards occurred frequently. Charity donation has played an important role in rescue and reconstruction, and charity donation career in our country has developed rapidly. But comparing with the developing regions, the charity donation in our country has much difference in scale and structure. The charity donation is the important content of the third distribution, and is significant to easy social conflicts, regulate gap between rich and poor, promote fair distribution and achieve the fair of society. To build a nice circumstance for the charity donation is of great significance, and perfect law system is the key of it. The reasonable tax law can encourage charity donation and enhance the emotion of donators. In our country, a series of preferential tax policies encouraging charity donation have been issued and implemented in succession in these years, which mainly manifested in the region of the enterprise income tax and personal income tax. However, there are still many problems in tax law about charity donation, such as legal confusion, the discrepancy of deduction criterion, deduction amount on a low side, bad complexity of procedure. All these have influenced the healthy and ordered development of the charity career. This paper, in the light of the shortage of our tax law about charity donation, analyses the problems in the perspective of science of law and prospers suggestions, which is aimed at perfecting the tax law system about charity donation, enhancing the donator's enthusiasm and promoting the development of the charity donation.This paper is divided into four parts. The first part is the general analysis to tax law system about the charity donation. The author begins with the connotation of the charity donation, analyses the concept of charity donation simply, then talks about the connotation of the tax law about charity donation, and makes a discussion about the theoretic basis of the tax law's promotion to charity donation. The second part is the tax law system about charity donation in other countries and our country's take-in. Through introducing the irrelevant law in American, German, Japan and Taiwan, the author generalizes the experiences, including definite donated organizations, high tax incentive, and estate tax. The third part is the current situation and problems of the tax law system about charity donation in China. First, introduce the situation of charity donation in China, then through the generalization from income tax law, turnover tax law and property tax law, the author concludes some problems, including legal confusion, the discrepancy of deduction criterion, tax incentive on a low side and complexity of the procedure. The forth part is the suggestion to perfect the tax law system about charity donation. The suggestions are based on the problems discussed in the third part, including enhancing legislative effect, unifying the deduction criterion, elevating tax incentive and predigesting the procedure. Meanwhile, the author suggests perfecting the supporting, measures and preventive measures.