Research On The Tax Incentives Of Social Charity Donations

Charitable Donations as regulating income distribution to narrow the wealth gapbalancer, known as national wealth "Third Assignment", and its importance has becomeincreasingly prominent, increasingly attracted national attention. In modern society, therapid development of philanthropy, charitable donation tax policy as an incentive powerfullever, widespread attention in the world. Our charity started late, the size and level ofdevelopment of its charitable donations compared to developed countries, but also in abackward position. Therefore, the analysis of charitable donations tax incentives developedWestern countries and were compared with the country, drawing on the experiences of theWest, is conducive to China’s healthy and orderly development of philanthropy, play aregulatory role in favor of charitable donations.In this paper, a total of six chapters, the main contents as follows:Chapter Ⅰ: Introduction. Introduces the background and significance, research status,main content and structure of the framework, and research methods used, innovation anddeficiencies.Chapter Ⅱ: The theoretical basis of social charitable donation. Introduces theconcepts and theories associated with social and charitable donations.Chapter Ⅲ: The impact of social factors charitable donations. This chapter analyzesthe internal factors and external factors affecting social charitable donation.Chapter Ⅳ: The role of tax incentives to encourage charitable giving in our societystatus and problem analysis. This chapter analyzes the current situation of China’s socialand charitable donations, particularly the problems. And according to our current societyencourages charitable donations tax incentives means, elaborated bring positive effects ofpreferential policies.Chapter V: tax incentives to donate incentives for international comparisons of socialcharity. This chapter lists the U.S., UK and Japan and other developed countries toencourage the donation of instruments of social policy, particularly recognized as the mosteffective means of tax incentives, combined with China’s specific situation, update andimprove the charitable donations tax incentives in our society. Chapter Ⅵ:Charitable donations made to improve tax incentives to encourage thecommunity’s suggestions. This chapter discusses the basis of the text on the front, madecharitable donations tax incentives to improve our society suggestions to achieve thepurpose of encouraging social charitable donations.