Public Welfare Donations Tax Legal System

Public welfare donations relying on people’s own spiritual strength and moral obligationis used to achieve social justice through voluntary donations. As an important means ofregulating income distribution, it is beneficial to implement the Scientific DevelopmentConcept, build a harmonious socialist society, and eventually enter well-to-do society. Amongfactors that affect the public welfare donations, tax law system plays an important role.Therefore, referring to mature experiences of Britain and America and other developedcountries, it will benefit to study tax law system about Public welfare donations and analyzethe existing problems. In short, this article will deal with these problems according to aframework which first raises a question, then analyzes and finally solves the problem. Thisparticle is divided into six parts.The first part is abstract. The significance, research methods, framework of tax lawsystem about Public welfare donations will be introduced, as well as current research at homeand abroad. After analyzing and judging many documents, we have come up with innovativeideas.In the second part, basic theory of tax law system about Public welfare donations will beintroduced. The meaning and current situation of Public welfare donations in china will beintroduced too. Moreover, in this part, we propose some rules we should insist on, namely fairsharing and people first.Then, after inspecting the changes of income tax laws, excise tax laws and property taxlaws, Some problems will be pointed out, including preferential tax system and tax collectionmethods of public welfare donations. They will be described in detail.The fourth part describes the public welfare donations tax system of the United Statedand other developed countries. By comparison with foreign public welfare donations tax lawsystem, in the process of putting forward tax law system about Public welfare donations,China should learn the mature experience from other developed countries about it. In the next part, we will see how to optimize tax law system about Public welfaredonations. We will propose some solutions to the problems. For example, in Preferential taxsystem and tax collection methods, there are some solutions related.In the end, we summarize and point out that we must make laws which are suitable toChina’s national conditions in a scientifical and reasonable way.