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慈善捐赠是指出于人道主义动机,捐赠或资助慈善事业的社会活动。近年来,中国的慈善事业取得了巨大的进步,但是在发展的同时,我们也应该认识到到自身的不足,与西方发达国家的差距。本文从中国慈善捐赠的现状出发,通过对现状的剖析,归纳产生该现象的原因,并以此为据,结合部分税法知识,对比中西方慈善捐赠的做法,提出有利于中国慈善捐赠事业发展和有利于个人企业慈善税收筹划的措施。
Charitable donations refer to social activities that donate or fund charitable causes for humanitarian motivation. In recent years, great progress has been made in China’s philanthropy, but at the same time as we are developing, we should also recognize the gap between ourselves and the developed western countries. Based on the analysis of the status quo, this article summarizes the reasons for this phenomenon. Based on this, combining with some knowledge of tax law, comparing the practice of charity donation between China and the West, this paper proposes that it is conducive to the development of China charity donation cause and Measures conducive to charity tax planning for individual enterprises.