| Public welfare is the essential part of social construction of domestic and abroad, which would be benefit for the unity of society and largely growth of public property, in the meanwhile, the public source would be distributed more fairly. Social acceptance and self-value promotion would be grained through voluntary donation for the public, however, it is impossible for everyone to donate stuff from their pocket under the market economy system that everyone tries to pursuit profit maximization, so just rely on the moral education is powerless. Under the circumstance, the theory of public donation tax preferential system should be setup, a set of laws and regulation is needed to guarantee the development of public welfare. The proverb says:One good return deserves another. If the government or society could give a kind of feedback to the donators after the donation happened, which would attract more people to attend the activate, in this way, not only the personal happiness would be increased, but also the development of public welfare would be promoted. The government should issue the supporting measures to guarantee the on-going of public welfare. Public welfare could be considered as the third time of source distribution besides that of the market and government, which could makeup the shortcomings of the last two times of distributions. Compared to other ways, public donation would be more feasible to adjust resource and incoming.Presently, the development of national public donation still in the infancy stage and which is obstructed by many factors, for example, there is no complete tax system to support the public organizations; and there lack of mechanism to encourage public to attend donation, except that, the procedure of tax reduction is too complex. From the experience of public welfare construction of developed countries, it is found that tax policy, completed tax preferential system and easier tax reduction procedure could promote the development of public donation. By using tax policy to push forward the public donation to the higher level. Taken as a whole, the public donation tax preferential system is consist of following aspects, public organization-self tax preferential policy, companies’ and personal preferential treatment after public donation.Except introduction and conclusion, this thesis is consist of four parts, the first part, the common understanding of public donation tax preferential system, including the meaning of public donation and public donation tax preferential system, and the basic theory of this system. The second part is about the status and problem of our public donation tax preferential system, the concerned laws and regulations is the important section, and then analysis the condition of public donation and point out its problems. The third part, compared the public donation tax preferential system of developed countries to perfect our laws and regulations. The fourth part, recommendation for reforming and completing our national public donation tax preferential system. |
