| This thesis focuses on the fiscal policy for the development of philanthropy in China at present. Reasons for selecting such a subject are listed as follows:as the government is going through a transitional period during which its main function is transforming from economic construction to public service, the third distribution based on charity plays an important role in adjusting the income gap to maintain social equality, complementing social security system to protect and improve people’s livelihood, perfecting the supply of public goods, optimizing the efficiency of resource allocation, affecting the competitive environment for companies, linking up social responsibility with economic goals and promoting traditional Chinese virtues and the progress of social civilization. In the meantime, support from the national fiscal policy is indispensable to the sound development of philanthropy for it acts a significant part in the sustainable development of philanthropy. However, a part of the current fiscal polices have lagged behind the requirement of the further development of philanthropy, and some are even hindering the progress. Therefore, to study fiscal policies which regulate the healthy development of charity, to design such policies for the further perfection and normalization of charity development in accordance with the process of economic and social development in China and to establish a complete corresponding system applicable to charities and subject of charitable donations are of great theoretical and practical value.As the first part of this thesis, the introduction puts forward the problem in question commencing with particular cases such as "charity fraud" and "the Guo Meimei issue "which lead to philanthropy credit crisis and builds the framework of the analysis. The scope of the fiscal policies researched and the methods employed are also determined. Besides, it describes the present fiscal policies implemented to boost philanthropy at home and abroad.Part Two explains theories on the relationship between charity and government finance. In this chapter, the concept, function and effect of charity and the cause and government intervention in charity are presented. The basic means of government financial support for the development of charity are introduced as well. The author believes that philanthropy plays an important role in adjusting the income gap to maintain social equality, complementing social security system to protect and improve people’s livelihood, perfecting the supply of public goods, optimizing the efficiency of resource allocation, affecting the competitive environment for companies, linking up social responsibility with economic goals and promoting traditional Chinese virtues and the progress of social civilization. The voluntary and nonprofit features of charitable organizations contribute a lot to protecting the interest of the vulnerable groups and maintaining social fairness, yet their defects in funding sources, management system call for policy services, relation coordination, supervision and administration by government. The basic means referred to include financial subsidies, project commission and tax policies.Part Three expounds the basic picture of the support from financial policy to the development of charity in China. In this Chapter, it first introduces the essential situation, such as the establishment, development, management and operation of philanthropy, the legislative and policy environment, fund procurement and charity culture. Then a summary is given on the achievement of philanthropy with the support of financial policy. It finally analyzes the existing problems which are mainly reflected on the lack of financial support instruments, over-concentration of fiscal subsidies, imperfection of tax breaks system, unqualified financial control as well as lack of unity and normalization of fiscal and taxation policies. Meanwhile, the corresponding causes are also pointed out.Part Four talks about the experience of using fiscal policies to support the development of charity in sample countries and regions. Through the introduction of such fiscal policies in the United States, the United Kingdom, Japan and Hong Kong, it reveals that their experiences of success mainly lies in four aspects:appropriately increasing financial input to charity, emphasis on the incentive function of preferential tax policies, standardized financial and tax management of charity development and focusing on the construction of relevant legal system.Based on the above discussions, the thesis finally offers policy proposals: Firstly, service and cooperative relations between public finances and charitable organizations should be built. Secondly, the government should make charity service purchase plan to adequately enhancement the guiding capacity of government procurement. Thirdly, the incentive function of tax should be brought into full play. Fourthly, the fiscal management related to charitable organizations should be optimized. Fifthly, the government should increase the special expenditure on the publicity and education of philanthropy to strengthen the public’s concept and sense of charity. Finally, laws on the charitable organization’s financial system should be formulated; finance and taxation legal system should be strengthened. |
