Study On The Preferential Tax Policy For Charitable Donation Of Higher Education

From 2000 to 2010,the amount of donations in higher education in China showed a trend of increasing and then decreasing and then fluctuating.From 2011 onwards,the amount of social donation in higher education in China has increased by a large margin,and the increase is stable.Year,the amount of social donation of higher education in China is more than four times the amount donated in 2000,throwing inflation factors,but also to illustrate in recent years,China has begun to attach importance to social donations for higher education.But not optimistic,2000-2015China’s higher education social donations accounted for the proportion of higher education funding has shown a sharp decline in the trend,from 1.66 in 2000 has fallen by 20150.65.To some extent,social donation can not be a good help to solve the problem of education funding.In order to meet the needs of education,alleviate the shortage of education funds,the state implemented and arranged a reasonable tax policy.Higher education tax policy can stimulate the support of social forces to education,mediate the individual to play the role of self-motivation and business to promote the role of the talent market,promote social education capital "positive growth." Many cases of education at home and abroad also shows that through the tax policy,can effectively guide the social capital to the educational bias,greatly promote the talent of higher education teachers.To ensure sustained and steady development of China’s education.This article first draws lessons from advanced experience of developed countries in Europe and the United States,combined with China’s research status,higher education social donation tax preferential policies for systematic scientific analysis,determine the direction,use the correct method to find and solve problems.Then,starting from the definition of the concept,analyzing their intrinsic characteristics,and exploring the motivation of higher education donation,to find the basic theory can be based.Then,on the basis of the taxation policy of higher education and the theory of taxation and donation,it is important to understand the role of donation in China’s taxation policy,and then analyze the tax policy of China’s higher education.The tax policy of higher education in China has also been used as a reference for China’s higher education taxation,and reasonable suggestions are put forward to better complete the tax incentive policy of our country.