论文部分内容阅读
公益性捐赠税收优惠的生成机理符合经济学原理中的成本收益理论、法学原理中的税收公平理论、社会学原理中的第三次财富分配理论,因此,给予公益性捐赠一定的税收优惠是各国通常的做法。但由于各国政府所考虑的治理目标不一样,公益性捐赠税收优惠在制度设计时往往会设定一定的限额。随着社会经济的发展,政府治理目标的转化,公益性捐赠税收优惠制度存在优化和改进的空间。
The mechanism of generating tax incentives for public welfare donations is in line with the cost-benefit theory in economic principles, the tax fair theory in legal principles, and the third wealth allocation theory in sociological principles. Therefore, certain tax concessions for giving public welfare donations are made in various countries usual method. However, due to the different governance goals considered by the governments of various countries, the preferential tax treatment for public welfare donations often sets a certain limit when designing the system. With the development of social economy and the transformation of government governance objectives, there is room for optimization and improvement of tax incentives for public welfare donations.