Research On The Tax Incentive System For Charitable Donations

Since reform and opening up,the rapid growth of economy in our country,significantly improve the material and spiritual standards of the people.However,the expansion of the gap between rich and poor,the problems caused by uneven development between regions received extensive attention from all walks of life,people pay more and more attention to charity as the third allocation for the role of social harmony and stability.However,China's philanthropy development is at an early stage by,not far behind the Western countries,but also behind some developing countries. Donation to become the focus of public attention,development of philanthropy lagged far behind thedevelopment lags behind economic and social development.therefore, learning western countries about public welfare donation tax preferential system and perfecting our country's current public welfare donation tax preferential system of research,is of great significance.In this paper,the author studies the status of China's donation to the presence of the tax system is extremely related issues,and on this basis proposed donation and learn from foreign experience in tax incentives in order to improve on our donation tax preferential system, there are the following suggestions: Firstdonation tax harmonization of legislation,thoroughly implement the legal principle of taxation;Second,perfection turnover tax in the tax on donation of preferential provisions,mainly for corporate product donations were tax breaks,encourage enterprises to donation;Third,Perfection donation related income tax benefits,through the corporate income tax and personal income tax tax breaks,to encourage businesses and individuals to donation;Four, level of economic development and the improvement of people's accumulation of wealth already has a collection of inheritance tax and gift tax, estate duty Forced to guide and encourage the use of social wealthy class were donation;Five,increase the number of qualified enjoy donation tax deduction of charitable organizations;Six,donations tax relief procedures accordingly simplified to facilitate the donation after the masses can enjoy the timely and efficient tax incentives.