Research On The Incentive Effect Of Fiscal And Tax Policy Of The Public Welfare Contribution

With the development of economy, China has entered an important period of social transformation. The number of social problems is increasing, and the gap between the rich and the poor is enlarged. Education problems and disease problems, social welfare problems have gradually become the focus of attention of the society. For the failure of the marker and government in the initial distribution and redistribution, the third distribution with the charity as main body can meet the public demand and service,adjust income distribution gap, maintain social justice, guarantee people’s livelihood and promote the progress of social civilization. At present, philanthropy is only beginning to develop in China. Public enthusiasm for public welfare contribution needs to be improved. Credibility of non-profit organization is poor and financial conditions are opaque. We require good system construction as the premise to solve these problems. Fiscal policies and tax policies play an important role in encouraging the development of philanthropy. Therefore, study for our charity motivation policies to public welfare contribution has very important theoretical and practical significance.This essay is divided into six parts. The first chapter is the introduction, a brief introduction thesis research and writing background, meaning, the contents of the thesis, structure and point out probable innovations and shortcomings. The second chapter is the analysis of theoretical basis of public welfare contribution. The chapter introduces connotation of public welfare contribution and the characteristics of non-profit organization. Then the chapter use Pareto improvement principle analysis and the third distribution theory to analyze the necessity of improving public welfare contribution development, which lays a theoretical foundation for the empirical analysis of the following chapters. Finally the chapter discusses the influence of fiscal and tax policy on public welfare contribution, and action mechanism of fiscal and tax policy stimulating the development of non-profit organizations. The third chapter is the analysis of current situation and problems of fiscal policy and tax policy on public welfare contribution.The fourth chapter is the empirical analysis of incentive effect of fiscal policy and tax policy on the public welfare contribution. This chapter investigates the effect of net profit, return on assets and enterprise ownership about listed companies,and uses civil affairs expenditure and revenue to analyze China’s financial support for non-profit organizations. The fifth chapter introduces the fiscal policy and tax policy of public welfare contribution in UK and USA. By comparison of these policies on the individuals and corporate donation and charity organization, we can draw some helpful inspirations to develop philanthropy in China. The sixth chapter puts forward the suggestions of the fiscal policy and tax policy on the public welfare contribution and charity organization. It aims to construct the fiscal and tax policy to increase public welfare contribution in China.