The Study On Tax Incentive Policy Of Charitable Donation In China

Since China's entry into the 21 st century,the rapid development of social and economic development,the gradual increase in public income,China's per capita GDP is in 2008 reached 3,000 US dollars level,which also reflects China's economy embarked on a new development of the fast lane,but the rapid development has brought about imbalances in the economic development of the various regions,the growing gap between the rich and the poor and the increasing number of poor groups and other issues,the consequences of which is: citizens began to dissatisfied with social justice and questioned,and even the phenomenon of hatred there,social stability by a certain threat.China's Gini coefficient in 2015 is 0.462,although this is the lowest value of nearly 12,but far above the international warning line 0.4,which shows that China's current social class there is a huge gap between rich and poor.China's current reform and development is at a critical period,and the widening gap between the rich and the poor in the social class will cause great obstacles to the comprehensive construction of a well-off society and the historical process of realizing the great rejuvenation of the Chinese nation.To solve the problem of the gap between rich and poor,the key is to optimize the current income distribution model.Charitable donation is the "third distribution" of social wealth,which is conducive to further adjusting the income distribution and increasing social equity.The rapid development of charity in the contemporary society,as an important means of encouraging charitable donations,the world attaches great importance to tax policy,so the tax policy on how to encourage the study of charitable donations in China there is a profound practical significance.The structure of this article is in the following order.The first chapter,introduction.In this chapter,the research background and significance of this paper are expounded in detail,and the domestic and foreign research literature of charitable donations is summarized.Finally,the research ideas and research methods of this paper will be introducedThe second chapter,the tax policy encourages the foundation of charitable donation theory.This chapter first explains the concept of charitable giving,and then introduces the importance of charitable giving,charitable donations analyzed the influence factors again,finally tax incentives theoretical basis for charitable donations.The third chapter,the present situation of charitable giving and its tax incentives in China.This paper mainly analyzes the development status of charitable giving in China from both domestic and foreign perspectives,and summarizes the tax incentive policies of our country.The fourth chapter,the tax policy incentive giving effect empirical analysis.Through the financial statements of listed companies in the Shanghai market data and corporate donations,double logarithm model is set up,and makes an empirical analysis on the effect of tax policy incentives,corporate philanthropy level affected by tax and corporate income tax rate changes with the change of the amount is a negative relationship.The fifth chapter,the issue of tax incentives for charitable giving in China.This chapter points out that China's tax policy incentive charity donation has the following five problems: the level of charity tax legislation;enjoy preferential tax charity organization narrow;pre-tax deduction unreasonable,lack of tax preferential carry-over mechanism;the lack of inheritance tax and gift tax;charitable donation tax incentives for the complex process.The sixth chapter,strategies to optimize the tax incentives of charitable donations in China.This chapter puts forward the following five countermeasures: to implement the legal principle of taxation,to improve the legal status of tax policy;to expand the charitable organization to enjoy charitable donation preferential policies;to set the pre-tax deduction ratio,to allow individual donations to carry forward;to strengthen the property tax reform,concerned about estate tax;simplified donation procedures and additional turnover tax deduction requirements.