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现阶段,社会民间捐赠的主体一直是企业慈善捐赠,积极地企业慈善捐赠对中国慈善事业的发展有着较大的积极作用,在调整社会收入分配,促进社会和谐发展也起着重要作用。但我国的慈善事业与其他发达国家相比,还存在着较大不足与差距。通过对我国慈善税收的政策和背景分析,找到存在的主要缺陷和不足,以及对美国、德国等发达国家完善的慈善税收政策的分析借鉴,就促进我国企业慈善捐赠的税收政策研究进行探讨,提出符合我国国情的企业慈善捐赠的税收政策。
At this stage, the main body of social non-governmental donations has been corporate charitable donations, and corporate charitable donations have a positive and positive impact on the development of China’s charity. It also plays an important role in adjusting social income distribution and promoting harmonious social development. However, compared with other developed countries, the charity in our country still has some big deficiencies and gaps. Through the analysis of China’s charity tax policy and background, find the main shortcomings and deficiencies, as well as the United States, Germany and other developed countries to improve the charitable tax policy analysis and reference to promote China’s corporate charity donation tax policy research to explore put forward The tax policy of corporate charitable donations in line with China’s national conditions.