On The Effects Of Charitable Program Caused By The Reform Of Taxation System

Nowadays,China's economy growing rapidly every day,but we are still in the Primary Stage of China's Socialism,the regime not prefect enough to ensure the efficient of the Revenue Allocation System.The Gini Coefficient is growing bigger and bigger in recent years.How to develop China's charity undertakings is a hot topic.The author believe that the reform of taxation system is impending of China's charily cause one of the important factors.An Empirical Research between the reform of taxation system and the development of charitable undertakings is very important to hold them relationship,and so,these researches have strong theoretical and practical significance.This research analyzes the current charily undertakings policy and the relationship between the reform of taxation system and the tax policy popularize,the simplification of tax program,the extend of tax preference area,the new kinds of tax system.In terms of system analysis, we take the way of combining the quantitative and the nature analysis, investigating and interviewing twelve schools,institutional units, companies,and organizations of government in Changsha.Knowing the individuals' charily behavior under the currency tax system,analysis the four phase of taxation system's reform,the tax policy popularize,the simplification of tax program,the extend of tax preference area and the new kinds of tax system,and discussion the effect to the charitable undertaking's development,research into effective way of tax reform. We keep our attention on tax reform this key variable,and come up with the basic hypothesis that the reform of taxation system affects to charitable undertaking's development and there specific hypothesis:One, the reform of taxation system effect citizens' cognizance;Two,the reform of taxation system effect citizens' will;Three,the reform of tax system effects the choosing behavior of citizens' charitable undertakings.The result show that:the reform of tax preference's area and the new kinds of tax system increase have significant effects on citizens' cognizance;the reform of tax preference program and the new kinds of tax system increase have significant effects on citizens' will;the promulgate of tax preference program,the extend of tax preference's scope and the new kinds of tax system increase has significant effects on the choosing behavior of citizens' charitable undertakings.On the basis of analyzing the results carefully,we have explored the effective way to tax system that will do a lot of helps to adjust and remodel our charitable undertakings,and ultimately contribute to construct a Harmonious and Stable Society.