Research On Fiscal And Tax Policies To Promote The Development Of Philanthropy In China

In China,charity culture has existed since ancient times.But the real philanthropy started late and weakly developed.After the founding of new country,philanthropy moved towards death.Until the 80s of last century,philanthropy began to recover.In the twenty-first Century,philanthropy gained a new development.The charity was written into documents of the Party for the first time in the fourth Plenary Session of the 16th CPC Central Committee.The revision of "enterprise income tax law" and "individual income tax law" has given more preferential tax revenue to the charitable donation.Philanthropy is an important part of the national governance system which was put forward in the third Plenary Session of the 18th CPC Central Committee.Promulgated in 2016,"charity law" has become the first law in the field of charity in China.All these indicate that the government has paid great attention to the development of charity.Meanwhile,the emergence of new charity indicates good development of charity.To promote the development of philanthropy,the state has given support from fiscal and tax policy.Firstly,Starting from the concept of charity,this paper introduces the function of charity and theoretical basis of government intervention in charity.Secondly,the paper illustrates the development process and the current fiscal and tax policies of charity and the problems existing in the development.Thirdly,this paper makes an empirical analysis on the fiscal and tax policies of philanthropy.Finally,the paper draws lessons from international experience and offers some suggestions.This paper mainly adopts the methods of empirical research and comparative analysis.The innovation of this paper lies in the study of philanthropy from a new perspective and a new research method.