我国慈善捐赠的税收激励制度研究--以企业捐赠为例

摘要

In our country charitable donation, tax incentive system as a policy tool plays a positive role. In "Enterprise income tax law", the provisions on the pre tax deduction of charitable donation behavior has a certain role in promoting enterprises, there are also some problems, such as the enterprise can not enjoy tax relief to the recipient directly non monetary donations. The relevant views of some scholars of China's charitable donations tax incentive system based on the current enterprise donations tax incentive system problems such as low amount of tax deduction, and puts forward the improvement measures, expect to be able to strengthen our business support for philanthropy, and enable enterprises to maximize tax relief in the donation.%在我国的慈善捐赠中，税收激励制度作为一项政策工具发挥着积极的作用。现行《企业所得税法》中的税前扣除规定对企业的慈善捐赠行为起到了一定的促进作用，同时也存在着诸如企业对受赠人的直接非货币性捐赠不能享受税收减免等问题。本文在我国一些学者对慈善捐赠的税收激励制度相关观点基础上，指出我国现行的企业捐赠税收激励制度存在税前扣除额度偏低等问题并提出改进措施，期望能够加强我国企业对慈善捐赠事业的支持力度，并使企业在公益捐赠中获得最大限度的税收减免。