Research On Tax Incentive Policy Of Charitable Donation

With the continuous development of economy and society,people's material and cultural level is constantly improved,and their comprehensive quality is constantly improved.At the same time,the gap in social development is also widening,regional economic development is obviously unbalanced,the gap between the rich and poor further widening and other issues are increasingly prominent.The first market allocation and the second government allocation cannot fully take into account the needs of all aspects of the population,and charitable donation as the third allocation to make up for the two distribution deficiencies plays a very important role in promoting the harmonious development of society.Since ancient times,charitable donation has been highly respected.It is a reflection of personal quality and social morality.Governments all over the world hold a supportive attitude towards charitable donation and give tax incentives to donors to varying degrees.Although the Chinese government also supports charitable donations and the tax incentives for charitable donations are constantly being updated and improved,compared with developed countries,China's charity is still in the initial stage of development.Philanthropy is playing an increasingly important role in social development.As an important means to encourage charitable donation,the preferential tax policy has been attached great importance by governments all over the world.Therefore,it is of far-reaching practical significance to study the preferential tax policies for charitable donations in China.This article altogether is divided into seven chapters: the first chapter is introduction,mainly introduced the paper selected topic background,research significance,the domestic and foreign research status of tax and charity and put forward the existing research is mainly on the basis of theoretical research,this article will be donated by historical data to validate our charitable giving tax income effect;The second chapter introduces the related theories of tax incentives for charitable donations: it mainly introduces the theoretical basis of encouraging charitable donations and the incentive theory of tax on charitable donations;The third chapter introduces the present situation of tax preference policy of charitable donation in China and finds out and analyzes the existing problems of charitable donation in China.Chapter iv for the effect of tax revenue analysis,through tax revenue effect theory structure analysis model,choose some year enterprise donation data to measure of our country tax revenue elasticity,calculate the tax income elasticity was 14.00 in China,it is concluded that the preferential tax policy in our country for charitable donations can generate income effect,can promote the donation.This is the innovation of this paper,but due to the availability of data and the complexity of reality,the final results are not accurate enough;Chapter five is a comparison of international tax policy experience: the United States,which has developed philanthropy,the United Kingdom,which has a long history of philanthropy,and Japan,which is close to China,are selected as comparison objects to learn relevant international experience.Sixth chapter according to the problem of charitable giving in our country and international experience of reference to put forward the limit and reduce the qualification for deductions,simplify the tax preferential policy,scientific planning,income tax deductions and carry forward mechanism,perfecting the tax preferential tax policies on charitable giving and imposing inheritance tax and gift tax advice;Chapter 7 is the subsection of this article.