企业慈善捐赠纳税筹划及慈善税收优惠改进建议

摘要

税收优惠是撬动社会资源向慈善领域流动的最有力杠杆.本文将从现行税收优惠制度出发,探究企业在积极参与慈善事业的同时如何更好地享受国家税收优惠政策,并对现存税收优惠制度的改进方向提出建议.%Tax preferences are the most powerful leverage to promote social resources flow to charity. This article will start from the current tax preference system, to explore how to better enjoy the preferential tax policies in the active participation of philanthropy, and put forward suggestions for the improvement of the existing tax preferential system.