Research On The Policy Of Equity Welfare Donation Of Income Tax In China

At a time of rapid economic development,our country has entered a crucial period of social transformation.Social contradictions,education,welfare and disease have once again become people’s attention.In the process of initial distribution and redistribution,the market and the government still have many deficiencies and unable to meet the demand of some people’s needs.As the third distribution of income,public welfare donation plays an irreplaceable role in maintaining social stability and social harmony.Nowadays all people call for charity,in order to encourage the occurrence of donations,all countries use fiscal and tax policies to encourage.For our country,public welfare donations,especially equity public welfare donations are still in their infancy,forming a fair and complete public welfare donation system,which can further encourage donation behavior.This paper mainly consists of three parts.The first part defines the parties involved in the public welfare donations,and describes the changes in our country’s policies on public welfare donations in recent years.In the second part,taking Fuyao Glass Equity Donations as a case,it’ll present the actual tax burden of all parties involved in the equity donation.At the same time,comparing the case of Buffett donation with the case of Fuyao Glass,using the data to show the differences of treatment methods and points out the insufficiency in our country’s policy and lay the foundation of practice for the next part.In the third part,according to the similarities and differences of the second part,this paper puts forward the defects of the public welfare donation in our country.Learn from the taxation of a country with a sound charity system and give my own suggestions on how to improve equity public welfare taxation policy.