Research On Tax Incentives For Charitable Donations

Charitable donation is known as the “third distribution” of national wealth,it has the function of adjusting income distribution and narrowing the gap between the rich and the poor,more and more countries attach importance to it.In today’s society,the rapid development of philanthropy,tax policy as a powerful lever to encourage charitable donations,it has been widely recognized in the world.The charity started lately in China,the scale and level of development compared with the charity donation of developed countries is still lagging behind.Therefore,the analysis of charitable donation tax preferential policies for charity in developed countries,and summed up to promote China’s charity development experience,learn the mature experience,not only conducive to China’s charity of the healthy and orderly development,but also conducive to regulating the role of charitable donations.This paper is divided into six chapters: the first chapter is the introduction,which introduces the background,significance and research status at home and abroad;the second chapter is the basic theory analysis,it introduces the definition of charitable donation,the factors that influence the charitable donation,and the theoretical basis of the tax incentives;the third chapter is the analysis of the status quo of Chinese charitable donations and preferential tax policies,according to the different categories of taxes,tax preferential policies are combing the charitable donation aspects,and analyze main problems of the preferential tax policy of our country’s charitable donation;the fourth chapter is the international experience for reference,mainly introduces the charity of the United States,a long history of philanthropy in the United Kingdom and Japan with our neighboring countries in the charity tax incentives,and made comments;the fifth chapter puts forward to perfect our charity preferential tax policy measures,mainly in the aspects of expanding the scope of preferential policy for charity and strengthen the supervision and management of charitable organizations to improve the welfare of the community management;the scientific planning of tax deduction policy should be to expand the scope of the donation and optimization of the pre tax deduction of tax deduction;finally,charitable donations need to improve the relevant supporting policies,such as improving the turnover tax as the main tax preferential policy,levying taxes to encourage charitable donations,actively simplify tax deduction procedures and strengthen tax administration,to prevent the abuse of the preferential tax policy;the sixth chapter is the summary of the article.