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慈善事业是社会保障体系的必要补充,也是调节社会贫富差距的重要手段,更是构建社会主义和谐社会的必然要求。税收制度的完善与否与慈善事业发展密切相关。本文从我国现有的慈善税收制度入手,分析了慈善捐赠优惠政策的种种不足,如立法混乱、捐赠优惠比例偏低、缺乏对直接捐赠和实物捐赠的优惠规定等等,并据此提出了一些改良建议。
Philanthropy is a necessary complement to the social security system and an important means of regulating the gap between the rich and the poor in society. It is also an inevitable requirement for building a harmonious socialist society. Whether the tax system is perfect or not is closely related to the development of philanthropy. This article starts with the current charity tax system in our country, analyzes the problems of the charity donation preferential policies, such as the confusion of legislation, the low proportion of preferential donations, the preferential rules on direct and in-kind donations, etc. Suggestions for improvement.