英国《伊丽沙白法规》开启了通过国家税收和行政干预制度救济贫民的先例，其对美国的公益慈善事业发展产生了重要影响。美国的教育捐赠税制在19世纪末构建起自身的现代模式，1939年制定的《国内税收法》经过多次修正，形成了在实体、程序和管理方面的成熟制度。其中的501(c)条款列出了包括教育组织在内的27种享受联邦所得税减免的非营利组织，对高校基金会发展起到了扶持和推动作用。美国教育捐赠税制相对完善的税收激励机制，合理的个人所得税制，完备的捐赠减免税法律程序和管理规定,非政治化的捐赠免税政策，有利于推动捐赠事业。建立税收激励机制，实行税收优惠政策，完善税收体系，是域外经验对我国教育捐赠税制建设的基本启示。%The BritishElizabeth code opened a precedent for the relief of the poor through the national tax revenueand administrative intervention system, which has an important impact on theAmerican public charitydevelopment of the United States of America. United States built the modern model of its educational donation taxsystemat the end of the 19th century.Internal Revenue Code of the United States enacted in 1939 and had been revised several times, forming a mature system in entity, procedure and management.The Term501 (c) of this codelists 27 types of non- profit organizationsincluding educational organizations, which enjoy the federal income tax relief and deduction. The above 501(c) Term has supported and promoted the development of university foundations. American educational donation tax system withreletiveperfect donation tax incentive mechanism, reasonable personal income tax system, complete donation reliefand deductiontax legal procedures and regulations, non-political donationtax-free policyis conducive to promoting the donation and charity work.It is the fundamental enlightenment from theforeign experience to China's educational donation system to establish tax incentive mechamism,to implement taxrevenue preferential policy,toperfect the tax system.
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