基于外部性视角的我国捐赠税收政策研究

捐赠是一种高尚的行为,需要大力提倡和激励,但受种种因素制约,我国现行的税收政策没有起到很好的激励作用。完善我国捐赠税收政策,需要出台《慈善法》,保证慈善组织的权利;修订流转税,加大公益性捐赠激励力度;改革个人所得税,扩大捐赠支出扣除;优化企业所得税,允许递延抵扣;减化扣除程序,建立绿色通道;适时开征遗产及赠与税,引导捐赠。

External Perspective on Tax Policy in China donated

Donation has the typical positive externality,it is a noble act and needs to be vigorously promote and inspired.But subject to various factors,our current tax policy does not lead to a very good incentive.To improve the tax policies of donors,we need to introduce charity law to ensure the rights of charitable organizations,and improve the turnover taxes,and make great efforts to encourage charitable donations;also we need to reform personal income tax and enlarge donation deductions,Improve the corporate income tax to allow deferred deduction;simplify the deduction process and establish a green channel as well as introduce inheritance and gift tax to guide the donation