The Perfection Of The Preferential Tax System Of Charity Organization In China

Charity is a beneficial cause to the whole social, it is the cause of socialism withChinese characteristics and the main component of social security system. Thecharity’s main purpose is to help the weak, it eases of social contradictions andmaintains the social justice; Charity develop and expand the traditional virtues of theChinese nation, maintain the social and cultural value, enhance the national cohesion.Charity organization as a charity important subject and operation support carrier,charitable organization influence the development of the development of charity.Along with our country economy development, personal and social wealthaccumulation are increasing, Charity organization the development environment ofgood face.To promote the development of charity many methods, the tax is one of a veryeffective means. From charities in the point of the development of all countries, thecountry in order to encourage the development of charity general took the preferentialtax supports. Tax in the country and its important status, and in the tax cuts in taxdeductions, and a tax credit and other provisions, for charity organizationdevelopment will tell, is a great role in promoting. Charity preferential tax mainly intwo aspects: firstly, is that the organization itself have the charity preferential taxpolicies; Secondly, is the enterprise and the person to charity donations be able toenjoy the preferential tax policies. The two kinds of preferential tax policy to promotethe charity organization expanding.To charity organization formulates preferential tax policy to develop charity, andpromote social harmony is an important and positive significance. Firstly, thepreferential tax policy to encourage social donation, realizing the social wealth for thethird time distribution. Secondly, to be charitable organization preferential tax topromote the development of charity organization, and to promote the social, economic, culture, public health, education, science and the development of thecareer to make the contribution. Thirdly, charitable organization development helpregulate the gap between rich and poor. Therefore, perfect the charity preferential taxsystem, and the development of charity in incentive, and promote the prosperity ofthe charity has important significance.This paper starts with the definition of the charity of our country’s relativelegal,summarizes to charity organization is how to define the way, summes up thelaw of our country charity definition of common ground in our country, the paperanalyses the connotation of the charity and charity organizations shall have theconditions. This paper expounds the charity organization the legal basis for tax andtax.This paper of the third part is the study of the charity organization the preferentialtax system present situation, according to Income tax, business tax, business tax andbehavior tax and so on. In this paper the fourth part is on the basis of the presentsituation, analysis charity organization the preferential tax system exists manyproblems, which hindered the development of charitable organizations tax means ofplay the incentive effect. These problems exist in no special charitable tax laws to beadjusted; Charity’s tax status not clear; In the preferential tax collection andmanagement program in some measures are not reasonable, and so on. In order tomake charitable organization should be able to show the active and perfect ourcountry’s charity organization preferential tax policy is very necessary.