| In recent years,China has paid increasing attention to the role of the third distribution function,continuously improving the tax preference system for public welfare charitable donations,and encouraging the development of charitable undertakings.Charity is an important means of the third distribution,which plays an important role in adjusting the distribution structure,reducing the gap between the rich and the poor,and maintaining social harmony and stability.With the continuous development of philanthropy,there are now a wide range of subjects participating in charitable donations.In practice,the form of donation is no longer limited to monetary and in-kind donations,and charitable acts such as public service and voluntary labor are no longer niche;The development of technology has also broadened the channels for actors to choose charity donations.Crowd-funding,Internet charity donations,online donations,etc.have become very common;The field of donation is no longer limited to a few areas.Charity benefits medical,education and many other aspects,which greatly promotes the development and progress of public undertakings.But the opposite is our country’s still conservative legal system.China currently has more advanced equity donations and service donations,although there are no detailed regulations,and the pre-tax deduction ratio is not relaxed enough.Throughout the history of our country’s tax system change history,the adjustable distribution function embodied in Chinese tax law has become more and more important,and the system will also be improved in the future in order to better exert the adjustable distribution function.Therefore,this article will use this as a perspective to discuss how the public welfare tax preference system can better exert its adjustable distribution function.This article will closely follow the main line of the "Adjustable distribution function of tax law",and at the beginning of the article will give a brief overview of the adjustable distribution function of the tax law and public welfare tax incentives,clarify the nature of the tax incentives for public welfare donations,and clarify the public welfare the relationship between tax incentives and adjustable distribution functions,provides a theoretical basis and direction for the following discussion.Through combing the changes in the tax preference system for public welfare donations,it summarizes and summarizes the characteristics of the adjustable distribution function in the dynamic system changes,and provides ideas for finding problems and making suggestions later.Examine the representative system,find out the salient and common problems existing in the tax incentives for public welfare donations,and put forward corresponding suggestions for improvement.Follow the logic of "bearer’s distribution function-how to reflect the distribution function-how to better play the distribution function" logic for analysis.This article will analyze and study the logic of "theory-institutional structure-the perfect path for regulating and distributing functions" from the perspective of law. |
