Incentive Of Inheritance Tax System To Our Charitable Donations

The charity has become an important part of the social security system, there are many factors that affect the charity development level. The development of national tax policy to charity take an important role to guide and encourage philanthropy, which on behalf of a country in the development of philanthropy attitude. Charities economic basis depends on the social member’s charitable donations for the members of society. The taxation system plays an important role on individual donations, which includes the main tax personal income tax and inheritance tax. China’s current personal income tax has a section on design of legal system, however, the inheritance tax on charitable donations tax incentive system is still blank, the lack of inheritance tax system under the condition of fully exposed the short board of the tax system in our country, the also is an important reason of our charitable donation level backward. The main content of the article is through the comparison of the status of the development of charity undertakings in China and overseas development charities, and reflects one of the reasons of China’s low level of charitable donation is the lack of inheritance tax system. Correlation analysis of the problems and put forward the premise is must demonstrate charitable donations and inheritance tax. Through the analysis of correlation between the two, and to explore the internal principles of inheritance tax incentive effect on charitable donations, and then discuss the current of the inheritance tax system in our country the feasibility of levying the inheritance tax, in order to create conditions for comments. The research contents of this paper makes up the domestic blank of theory of inheritance tax research on charitable donation incentives, especially in the correlation aspect, most scholars to the emotional and that the inheritance tax has a positive impact on charitable donations, and no empirical studies, and empirical study is the innovation of this paper.