Research On Chinese Charitable Tax Incentives Based On The Social Justice Perspective

The research object of this paper is that China's tax incentives of charity at the present stage.The third distribution of charity which can adjust the income distribution gap,is a key part of the social security system,improving people's livelihood and maintaining social fairness.The healthy development of charity cannot be separated from the policy support of the country while the tax policy support plays an important role in cultivating the sustainable development of charity.However some of the previous tax policy isn't so clear or behind the development requirements of charity,as well as some even hinder its development.Therefore,this paper aims to research the existing tax incentives of charity in our country,then further improve and standardize them according to China's social and economic development process ultimately establish effective,systematic,applicative charitable tax incentives of China.From the point of view of charitable tax,promote social justice be treated as the value orientation or evaluation standard of our government's economic behavior.In the present stage of our country,there exists many problems during the charitable tax charitable operation,In this regard,the author analyzes the factors of the government in tax exemption,tax deduction,tax collection and tax policy starting from the discussion of charity legislation in 18 th CPC National Congress,to vote “ Charity Law ” through,to proposes valuable research questions and construct the framework of this paper,determines the scope of the charitable tax policy and research methods in the end.First of all,the development of charity makes up for the function of government failure and market failure.Secondly,charity development also has the function of resource allocation.Thirdly,the development of charity has the function of stabilizing the society and the definition of the tax incentives.This paper highlighting the importance of China's charitable tax policy for social development,basing on the analysis of society justice theory and security theory of charity.In this paper,the author analyzes the threefactors of China's tax incentive of charity.The first one is social factor,the main issues is to strengthen the social security service of charity.Social security service is the fundamental guarantee to alleviate the pressure of the needy,is the foundation of stable social environment.It is helpful for constructs a supervision system which and also all take part in it,people-oriented,enhancing propaganda advocate ability.The second one is the political factor,If the charitable tax preferential policy is not detailed enough,easily lead to the law is not clear to judge,If the government lacks the awareness of cultivate charity,and has not put themselves in a correct position,role dislocation,cannot perform duties very well,The last one is the tax factor.Tax can impact the individual and corporate donations,charitable organizations to acceptable income consumedly while it can also bring more normative security.Based on the current problems of China's charitable tax policy or possible problems in the future,this paper put forward proposal that fair development of charitable tax policy.First of all,the author compares and analyzes the domestic and foreign charitable tax policies,to find out the characteristics during the development of charity between these countries,mainly about the United States,Britain and Canada.After the "Charity Law" promulgated,how should we fully implement the preferential tax policy,put forward specific implementation measures,refine the detail procedures and complete the missing part of tax law development?In the real sense,we need to let tax policy becomes an effective catalyst for supporting and encouraging charity development,promoting social justice and stable development.