The Research On Tax Preference Legal System Of Education Donation

As the main or even the only source of funds for the development of China's educational cause,the national fiscal expenditure on education cannot meet the financial needs for the development of China's educational cause.In order to make taxpayers consider more donations to education and relieve the pressure of fund demand for education development,the state decided to implement tax incentives for education donations.Whether the selection of tax incentives to encourage the public to donate to education can produce positive effects largely depends on whether the system clearly focuses on the guidance of social subjects' behaviors and whether it follows the principle of tax legality,fairness and effectiveness.Based on the current situation of education donation tax preferential legal system in China as the main line,to education donation tax shall follow the principle of legal principles,fair and efficiency principle as the theoretical basis,using literature research and empirical approach to analysing the present situation of education donation tax preferential legal system in China,the problems have been found.Based on the comparative analysis method and the practical experience of American educational donation tax preference legal system,the following Suggestions are put forward for the improvement of our educational donation tax preference legal system.First of all,the guiding principles of the legal system of tax preference for educational donations should be established.Secondly,problems such as the lower legislative level of the legal system of tax preference for educational donations,imperfect supervision system and incomplete supporting system should be solved.Some Suggestions are put forward,such as introducing special legislative documents on educational donation,standardizing pre-tax deduction of income tax on educational donation,establishing evaluation mechanism and feasibility evaluation mechanism of in-kind donation,increasing preferential tax categories,and improving financial supporting funds.