北京航空航天大学学报(社会科学版) ›› 2016, Vol. 29 ›› Issue (1): 66-75.DOI: 10.13766/j.bhsk.1008-2204.2015.0393

• 本期特约专家稿件 • 上一篇    下一篇

中国慈善税收减免制度的评估与展望——以慈善立法为背景的研究

栗燕杰   

  1. 中国社会科学院 法学研究所, 北京 100720
  • 收稿日期:2015-08-11 出版日期:2016-01-25 发布日期:2016-01-21
  • 作者简介:栗燕杰(1982—),男,河南开封人,助理研究员,博士,研究方向为慈善法、行政法等.
  • 基金资助:

    2014年国家社科基金特别委托项目(14@ZH029)

On Legal Matters of Charities' Tax Relief and Exemption in China:Analysis on the Background of Lawmaking of Charities Act of China

LI Yanjie   

  1. Institute of Law, Chinese Academy of Social Sciences, Beijing 100720, China
  • Received:2015-08-11 Online:2016-01-25 Published:2016-01-21

摘要:

对慈善给予相应的税收减免是各国通行做法,也是中国慈善实践中已经采取的举措。然而,由于相关法制的欠缺,慈善税制并不完善,中国现行慈善税制尚未充分发挥出应有的促进作用。基于对与中国慈善有关的现行税制规范进行全面梳理,客观评估现状,立足于兼顾慈善与税收间的平衡,回应慈善立法宜解决的税制问题,建议明确慈善监管部门与财税主管部门的监管职责与权力划分,并提出在慈善立法中如何规范税收优惠的立法建议。

关键词: 慈善立法, 慈善税制, 慈善税收优惠, 税前扣除, 法律制度

Abstract:

Tax relief is an important measure to enhance charity in many nations. In China, there are already some reliefs or exemptions in tax system for charitable organizations, donors and beneficiaries. However, for the lack of higher and scientific law system and other factors,the incentive effect of tax relief is not apparent. The lawmaking of Charities Act of China is on its way to the legislative formally, which is a good chance for tax relief and exemption of charity. After comprehensive review of China's tax relief of charity, the paper suggests collaboration between charity and tax law systemand construction of a consolidated, normative and inclusive law system for tax relief and exemption of charity.

Key words: charities act, tax system of charity, tax relief and exemption of charity, tax deduction, system of law

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