| As the main content of the third distribution, the public-welfare donation is of growing significance in the development of economy and the stability of the society. Making more efforts to promote the development of the public-welfare donation is beneficial for the achievement of social justice and the maintaining of social stability. However, the public-welfare donation has appeared relatively late in China without a comfortable external environment which can promote its development. Among all these external factors,the tax law system is of great importance to the public-welfare donation. By setting the ways to donate, figuring out the legal qualification of donees and calculating the proportion of pre-tax deduction, the tax law system can directly impact on the donor's enthusiasm and the development of the public-welfare donation. Unfortunately, the tax law system in China still has a long way to go.According to the needs of the economy,society and laws in China,it is necessary to make use of the tax law system to regulate the public-welfare donation. In order to explore the tax law system of the public-welfare donation, the dissertation defines its concept and characteristics and introduces the theories which the tax law system follows when adjusting the public-welfare donation. In addition, it is better for China to gradually and effectively consummate the tax law system of the public-welfare donation in order to carry out the principle of tax legality. By raising the proportion of pre-tax deduction of the public-welfare donation, we can optimize the system of the income tax. And we should increase the preferential policies in the turnover tax which the public-welfare donation can acquire.Meanwhile, we should establish the special bill rules of the public-welfare donation and simplify the tax refund procedures to consummate the tax collection system. At last, we also should strengthen the tax supervision mechanism about the public-welfare organizations. |
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