The Study Of The Fiscal And Taxation Policies To Guide Social Funds To Participate In Poverty Alleviation

The situation of China’s poverty alleviation at the current stage is grim with arduous task ahead. The social capital is playing an increasingly important role in the process of poverty alleviation. The social capital which participates in poverty alleviation consists of the social capital of enterprises and social organizations, personal and foreign capital, and the social capital of enterprises and social organizations are analyzed as an emphasized portion. How to effectively guide the effective participation of social capital in poverty alleviation is an important problem that must be solved in our country’s current research and practice.The thesis holds that the main participating modes of social capital in poverty alleviation includes directly donating, indirectly donating through governmental and non-governmental poverty alleviation organization, directly as an investor to participate in the poverty alleviation government guiding fund, non-governmental poverty alleviation fund, poverty alleviation program, poverty alleviation PPP program, and directly as an producer to participate in the production of poverty alleviation goods and services. Correspondingly, the various modes of fiscal and taxation policies to guide social capital to participate in the poverty alleviation consist of the mode of tax incentives and subsidies, governmental guiding fund, capital platform, industrial poverty alleviation, government purchase of poverty alleviation products and services, PPP etc.The main problems facing the current fiscal and taxation policies guiding social capital to participate in poverty alleviation includes lagging information system construction, single means of policy, lagging legal construction, bad targeting mechanism, lack of deficient performance monitoring and evaluation etc. Therefore, based on the current six modes of guiding social capital to participate in the poverty alleviation, it is necessary to refine and optimize the traditional modes such as the mode of tax incentives and subsidies, governmental guiding fund model and the mode of industrial poverty alleviation, and take comprehensive measures to vigorously promote the mode of capital platform, government purchase of poverty alleviation products and services, and PPP mode. In addition, it is also suggested to do a good job in supporting the further reform of legal system, information system and honors system to better guide social capital to participate in poverty alleviation in order to better service poverty alleviation governance.