| Charity is an important measure for realizing the third social distribution and an important part of social security.It can effectively make up for the deficiencies in initial distribution of markets and the secondary distribution of government,narrow the gap between the rich and the poor,maintain social order and stability,and increase social welfare.In addition,it also can provide social values to attract citizens to pursue public goals.The real meaning of charity is that people voluntarily donate their own love through donations or services to increase the happiness of their inner heart.Nowadays,just relying on moral or religious to encourage public participation in charity is not enough.We also need to rely on the legal system of protection and the tax incentives system.Therefore,building a good charitable tax system will greatly benefit the development of charity.Tax incentives is the most effective measure to stimulate the development of charity.However,the incentive effect of tax relief is not apparent at present.The paper will analyze the status quo and problems of charitable tax incentives objectively,and learn from other countries’ good experience in charity.In order that find the way to improve our own country’s charitable tax incentives system.The main body of the paper consists of four parts.The first part is about theoretical analysis of taxation benefits for charitable donations.First of all,although tax incentives are a kind of “tax privilege” and violate the traditional principle of fair taxation,philanthropy enjoys tax incentives because it is consistent with the rationality and legitimacy of taxation and implements the substantive meaning of the principle of fair taxation.Second,philanthropy can replace government and markets to provide public goods.The third sector that carries out charitable activities can be summed up in a clear chain,that is,"market failures-government remedies-government failures-third sectors make up." Finally,charitable donations help the poor to alleviate the government’s financial burden,and promote the healthy development of social autonomy,and further adjust the relationship between the government and society.The second part is to put forward the existing problems on the three main aspects:charitable organization,individuals and enterprises.It is difficult for charitable organizations,personal,enterprises to enjoy tax incentives.The third part is to draw on the excellent experience of overseas tax incentives for charitable donations.Through the analysis of relevant regulations in the United Kingdom,Japan,the United States and Canada,we can find that there are many kinds of foreign charitable organizations,a large number,and a wide range of specific coverage,and different types of charitable organizations to help the target are different,each responsible The division of labor and fields is unprecedented in breadth and depth as well as diversity.In addition,philanthropic tax incentives are also relatively well-established,generally giving greater incentives to charitable donors,and offering a wide range of tax incentives that can provide effective incentives.The fourth part is to put forward the main suggestions on the improvement of the taxation system for charitable donations.It is suggested that the preferential taxation system for charitable donations in China should be improved in three aspects:expanding the scope of taxation for charitable organizations,increasing tax incentives for individual donations,and perfecting the non-monetary donation tax relief system. |
