对加大企业公益性捐赠税收激励的思考

摘要

The enterprise public welfare donations are applicable to pre-tax limit deduction, which, to a great＇extent, plays an incentive role in enterprise public welfare donation. However, along with the development of public welfare undertakings, tax preference to public welfare do- nations shall be increased. This paper suggests that tax base of taxable enterprise income tax amount shall be adjusted to non-monetary donations with pre-tax deduction; when enterprises make donations with services or goods as public welfare donations, tax preference shall be implemented to be exempted from VAT, consumption tax and business tax.%我国现行企业所得税对企业公益性捐赠执行税前限额扣除，很大程度上发挥了激励企业公益捐赠的效应。但随着公益事业的发展，对企业公益捐赠的税收优惠力度还需加大。本文建议：调整非货币性捐赠企业所得税应纳税所得额税前扣除计税基数；在企业将货物等用于公益性捐赠时应执行税收优惠政策，免征增值税、消费税、营业税。