Study Of Tax On Higher Education Donation

Education as the foundation of promoting social civilization and progress, is the great power of national rejuvenation, is the fundamental way to continuously improve the overall development of human quality. With the development of economy, people realize the importance of education, especially the further development of higher education.Social donation is an important source of funding for higher education, it has very important support to alleviate the fund shortage of higher education and to improve the structure of higher education funding sources. The funding of higher education in China mainly relies on government financial input and the income of the tuition and fees. The part of social donation is so small. Although social donation of higher education maintained growing, the growth rate is much lower than the national financial investment, the amount of social donation to higher education is far from enough.In our country, there is the urgent need to speed up the development of the higher education donation. Since tax policy play an important role in the national macroeconomic regulation, it should have a good effect on the higher education donation. According to international experience, the tax policy can guide the social funds to invest in education and then promote the development of education. Tax incentive policy of higher education donation, which encourages society to donate the higher education, and promote the sustainable development of higher education. Therefore, in the culture of education strengthening a country, the promotion of tax incentive policy of higher education donation has a very important practical significance.In this paper, the research target is to promote China’s higher education donation, and the main content is the study of China’s higher education tax incentive policy. By means of analysing the current situation of China’s higher education donation and tax incentive policy, it comes up with the issue of tax incentive policy of China’s higher education donation. By comparing the America successful experience in this aspect, it makes recommendations to improve the tax incentive policy of our higher education donation in the future.