摘要
随着人们对慈善捐赠的意识不断增强，慈善事业在近几年也呈现了显着发展趋势，政府也出台了一些税收优惠政策促进慈善捐赠的发展。本文旨在通过研究这些税收优惠政策发挥的效应是否显着，并分析其原因、从而提出相应的完善对策。
本论文分为六章：第 1 章为绪论，介绍此论文的选题背景、意义、以及国内外研究现状；第 2 章为基本理论分析，介绍慈善捐赠的定义、动机以及经济学意义；第 3 章为政策梳理，从不同的税种分析目前对慈善捐赠的优惠政策，着重分析所得税在企业和个人方面的相关扣除规定；第 4 章为国际比较章节，主要从捐赠主体、捐赠额的扣除、遗产税和赠与税的相关规定这三个方面去比较世界上主要国家的现行做法，并做出了评析，认为在捐赠主体的认定方面应该学习西方国家对不同目的的捐赠进行差别化对待的做法，同时遗产税和财产税的实践都有值得我国学习的地方；第 5 章为核心章节，作者选取了从 2010 年到 2013 年四年里排名靠前的企业进行分析，运用税收价格和价格弹性两个技术指标，分别计算出我国 2010 年至 2013 年我国捐赠企业样本的税收价格为 0.7771,0.7507,0.7666,0.8674,并计算出 2010 年至 2011 年的税收价格弹性-19.40447425,绝对值远远大于 1.说明税收价格的确会影响到企业的捐赠行为，并且刺激效果非常明显，而影响税收价格的因素正是我们本文讨论的税收优惠政策，税收优惠政策越多，优惠力度越大，税收价格就越低，从而捐赠额就更大。第 6 章是在第 3、4、5 章的基础上提出的政策建议，基于第 3 章我国的现有政策分析，第 4 章其他国家先进的税收政策借鉴，第 5 章运用近 4 年数据的实证分析对税收政策对捐赠行为尤其是企业捐赠行为激励作用的验证，探讨进一步完善和深化慈善捐赠税收优惠政策的可能性，笔者认为，政府应该完善税收优惠政策，不仅包括扣除额度的提高，向后结转的时间延长，多种税种之间的配合和一致性，还包括税收扣除程序上的简化；适时开征财产税和赠与税，提高富人财富转移的成本，促进慈善的发展；增加税收宣传活动，使更多的企业了解并享受到税收优惠政策，从而最大程度地发挥税收优惠政策对慈善事业的激励作用。
关键字：慈善捐赠；税收优惠 ;所得税 ;效应
【论文来源】：向艳霞. 慈善捐赠的税收优惠政策研究[D].上海海关学院,2015.
Abstract
With the gradually increased conscience on donation, it has embraced a rapiddevelopment in recent years. Meanwhile the Chinese government has made some taxpreferential policies to promote the development of donation. This thesis is aimed toresearching what the effect of the tax policies are in practice, explaining the possiblereasons, therefore put forward feasible suggestions.
There are six chapters of this paper. The first chapter is general introduction,introducing the background, meaning of the paper and the literature review; the secondchapter is basic theory introduction, the author will introduce the definition of donation,the motives of donation and the economic meaning of donation; the third chapter isabout tax preferential policy on donations in China, in this chapter the author will sortout the policy in terms of different tax categories and emphasis on the deduction policyof income tax from both corporates and individuals; The fourth chapter is aboutinternational comparison, in this chapter the writer will make comparisons with severalcountries from different policies on donations entities, policies on deduction before taxand legacy tax policies. In the end, the author thinks there are good experiences we canlearn from western countries, like making different policies of the donation entities interms of different targeted donations fields, western countries are more experienced onthe legacy tax practice, which is still blank in China.
The fifth is the core chapter, in this chapter the author will analyze the donationsof selected corporates by using two indexes, tax price and tax elasticity. As a result, theauthor calculates the two indexes respectively from year 2010 to year 2013, the taxprices of the selected corporates are 0.7771, 0.7507, 0.7666, 0.8674. The price elasticityfrom 2010 to 2011 is -19.40447425, whose absolute value is much greater than 1. Thismeans the tax price has a tremendous effect on the corporates donations. The tax priceis an index that measures the effect of tax preferential policies, the more policies thereare or the more preferential the policies are, the lower the tax price, therefore the moredonations of corporates.
The sixth chapter is about suggestions of Chinese tax preferential policies basedon the former three chapters, discussing the possibility of reformation of currentpolicies to promote the development of the Chinese donations. The author suggests thatthe government should reform the current policies, reasonably adopt other's experience.
There are several things we can do such as higher the tax deduction, prolong the carry-over period of the donation which can't be deducted in this year, seek ways of morecooperation and consistence of different tax categories. Meanwhile we should simplifythe procedure of tax deduction, levy legacy tax and gift tax in a proper time, because inthis way there will be a higher transferring cost of rich people. Therefore, we can inducethem to make contributions to donation. Besides, we should arrange more taxpropaganda activities to make sure people are well learned of the policy in order thatthe tax preferential policies could play a good role in donations.
Key words: Charitable donation; Tax preferential policy; Income tax; Effect analysis
目录
摘要 ……I
Abstract……II
第 1 章 绪论 ……1
1.1 研究背景及意义 …… 1
1.1.1 研究背景 …… 1
1.1.2 研究意义 …… 2
1.2 国内外文献综述 …… 3
1.2.1 国外文献研究…… 3
1.2.2 国内文献研究…… 5
1.3 研究方法…… 7
1.4 本文的创新与不足…… 7
第 2 章 慈善捐赠的相关理论 ……8
2.1 慈善捐赠的定义…… 8
2.2 慈善捐赠的动机…… 9
2.3 慈善捐赠的经济学意义 …… 10
第 3 章 我国现有的慈善捐赠的税收优惠政策 ……11
3.1 所得税方面 …… 11
3.1.1 企业所得税…… 11
3.1.2 个人所得税…… 13
3.2 流转税方面 …… 13
3.2.1 增值税 …… 13
3.2.2 关税 …… 13
3.3 其他税种…… 13
3.3.1 土地增值税…… 13
3.3.2 契税 …… 14
3.3.3 印花税 …… 14
3.4 对我国慈善捐赠税收政策的评价 …… 14
第 4 章慈善捐赠税收优惠的国际比较 ……15
4.1 在捐赠主体方面…… 15
4.2 在捐赠额的扣除方面 …… 16
4.2.1 公司捐赠的扣除制度…… 16
4.2.2 个人捐赠的扣除制度…… 17
4.3 关于遗产税和赠与税的税收制度安排…… 18
4.4 对国际上相关政策的总结 …… 18
第 5 章 税收优惠政策对捐赠行为的激励作用的效应分析 ……19
5.1 我国税收优惠政策对捐赠行为的效应分析…… 19
5.1.1 概念的界定…… 19
5.1.2 数据的取得…… 20
5.1.3 数据的处理…… 20
5.1.4 对数据的解释 …… 25
5.1.5 对模型的评价 …… 27
5.2 我国慈善捐赠税收优惠政策存在的问题…… 27
5.2.1 对企业捐赠税前扣除的规定不够合理 …… 27
5.2.2 对个人捐赠税前扣除比例偏低…… 28
5.2.3 对于向后结转制度缺乏明确的年限规定…… 28
5.2.4 纳税人的税收意识不够强烈 …… 28
5.2.5 所得税与其他税种之间的配合有待进一步加强 …… 29
第 6 章 完善我国对慈善捐赠的税收优惠政策 ……29
6.1 科学调整税前扣除制度 …… 29
6.2 扩大享受税收优惠的公益捐赠形式的范围 …… 30
6.3 扩大税收优惠政策的范围 …… 31
6.4 流转税中设置对慈善捐赠的减免条款…… 32
6.5 适时开征遗产税和赠与税 …… 32
6.6 加大对慈善捐赠的税收宣传活动 …… 33
结论 ……34
致谢 ……35
参考文献 ……36
