The Research On Tax Incentives Of Charitable Donation

Charitable donation is "the third distribution of national wealth ",as a balancer ofregulating income distribution and narrow the gap between rich and poor,its importancetake more and more attentions of nationa. In modern society,philanthropy,the rapiddevelopment of means of tax incentives as a powerful lever to encourage charitabledonations,and take widespread attention in the world. At present,philanthropy developeduneven in different countries,analysising of charitable giving preferential tax policies in theWestern developed countries,comparing with our situation,and learning from the matureexperience of the West is conducive to the healthy and orderly development ofphilanthropy in China and play a charitable donation regulatory role.This article is divided into five chapters. The main content of each chapter isorganized as follows:First chapter,Clarify the background to the study,then gives the definition ofcharitable donations and the concept of tax incentives. Followed introduce charitabledonations research at home and abroad,propose research method and the basic structure ofthe paper.The second chapter is theoretical basis of tax incentiving charitable donations,Discusse tax policy and charitable donations. From the start of charitabledonations,analysis the charitable donations intrinsic motivation and extrinsic factors. FromPareto optimality theory.non-competitive field of theory and welfare economics,economictheory,analyzes theoretical basis for the incentive to donate to adopt preferential taxpolicies.Chapter III of charitable donations to the development status and its tax incentivepolicies,This chapter, the above theoretical analysis on the development status of China’sphilanthropy and the current tax incentive policies. Summarize some of the problems thatexist in the development of philanthropy in China and from charitableorganizations,individual donations,corporate donations,the three aspects summarize thecharacteristics of the current tax incentive policies and existing policies.Chapter IV is the international Experience of incentive policies of thecharitabledonations tax. This part is to summarize the three aspects of the charitableorganizations,individual donations and corporate donations from the charitable giving taxincentives policy of the United States,Germany and Japan,which implemented charitabledonation income tax deduction policy by summing up the commons of these countries’ taxincentives policy.Chapter VI is the perfect tax incentives to encourage charitable donations.Appropriate recommendations are made pointing to the issues of the development ofcharities donation at this stage(according to three aspects of the charitable organizationand management, charitable donation tax deduction policies and implementation ofsupporting measures,),after Sorting and analysis of the International Reference and taxincentives for charitable donations policy for our country.