Income Tax Incentive Policy Research To Public-Welfare Donation In China

At present, China’s public welfare donation incentive policy is mainly embodiedin the income tax preferential.This paper studies the public welfare donation throuthincome tax incentive policy is because that when the area suffered a serious naturaldisaster, the government financial allocation is not enough to solve the problem.but themain source is that enterprises or individuals take their money and goods throughpublic service organization as a strong power.To a few extremely sleepy area in ourcountry,and facing the backgroud of the gap between the rich and poor is widing andwiding, the public welfare donation as the third time distribution of incomealso needmoney transforing from the rich to the poor areas from the rich man to the poorhouseholds.However, when our country is still in the primary stage,the function ofincome tax incentive public welfare donation is still not perfect.the law involved is notincomplete.preferential measures of the income tax is not in the place.and thepropaganda is still in the low level and so on.The first part of the thesis introduces the research background,the second partdefines the public donations and charitable contribution income tax incentive policyconcept,analysis the theory of the public welfare donation income tax incentive andthe he positive effect and negative effect from income tax incentive to charitabledonations and the the public welfare donation income tax to the income and priceeffect. the third part gives the charitable contribution about income tax preferentialpolicies in the United States, Japan and other regions and summarizes some of themore useful international experience.the fourth part completly introduce the publicwelfare donation income tax preferential legal system in china at present and theexisting questions. The fifth part proposed the rationalization proposal for eachquestion.Through the study of the paper, the author draws that the preferential tax forpublic welfare donations Have the function of motivation.But in view of the problems identified and the presence of a number of reasons, income tax preferential measuresenacted should follow the limited-incentive and various principle.this paper will blendthe tax principle in the article, creatively put forward the principles of cash basis,summarize some favorateble measures and propose a few of useful suggestions toperfect our income tax for more Charitable donations.