Research On The Tax Policy And The Management Mechanism To Promote The Development Of Charity Career In China

According to relevant data shows that Chinese income gap is still large, many social unfair factors, social disharmony phenomenon occurs frequently. Now to change the unfair income distribution, the current situation of the gap between rich and poor is widening, we have three distribution to play a role. For the first time distribution is in the market competition mechanism under the guidance of; The second allocation is guided by the government, by way of taxes and social security as a whole are allocated; The third distribution is to rely on moral force, donated by enterprise and individual consciousness as the guide. Play a role in the first distribution and second distribution under the condition of limited or even failure, our country should pay more attention to play a role of regulation of the third distribution, while the third allocation is mainly accomplished by charitable donations. Charity, as a new fashionable word, for the vast number of civilians are strange. Donation is the transfer of social wealth, it is the strong on the material and spiritual level to help the weak, to ease the plight of weak groups. Deeper is to eliminate the gap between different groups, make some people envy and others lean too complex to eliminate, promote social unity and harmony. From a certain sense, the occurrence of natural disasters in China is particularly frequent in recent years, it has gradually aroused people’s benevolent feelings, when while campaigning, the social from all walks of life, many well-known enterprises, famous people, the implementation of the international organization and so on to the disaster area actively high-profile donations, charity gradually into the public eye, become the focus of society.Charitable donations, as a kind of rely on the power of personal morality for donations, entirely on people’s voluntary, and no compulsory measures, it is closely related with social responsibility. Our idea is to make the part of the current class people developed first, and then they are driving the development of others, which is under this big background, increasing division of income in China, the widening gap between the rich and poor. The charity boarded the stage of history with a special attitude:charity is based on the power of moral a redistribution of philanthropy has a key role on the redistribution of social wealth, in a sense for the survival and development of vulnerable groups has opened up a new heaven and earth.Charity status quo of our country is very worrying, however, whether from capital inflows, capital management or outflows have some problems, so that the play of the function of adjusting income distribution has weakened accordingly.This article mainly research from two aspects:one is from the donor’s point of view of the preferential tax policy;From the Angle of charity management system.Although it is two different point of view, but only the role of both the development of better and improve the ability to make charity.This paper is divided into four parts to explore the development of philanthropy in China:the first part analyzes the charitable donations to the effect of the government, enterprises and individuals;The second part points out the present status of charity;The third part pointed out the problems behind the situation;The fourth part put forward the solution for related problem.