摘要
我国现行税法关于捐赠税收制度还存在着一些缺陷和不足,严重影响了我国公益捐赠事业的发展。从我国关于捐赠的税收立法规定出发,分析了我国目前关于捐赠税收制度存在的问题,进而提出了完善捐赠税收制度的建议,以促进我国公益捐赠事业的发展。
In the existing tax law in China, there are some drawbacks to the tax system of donation, which had a strong negative impact on the development of the public donation welfare. Starting from the law-making stipulation on the revenue of donation, this paper analyzes the existent problems in Chinese tax system of donation, and brings forward some suggestions to better the tax system of donation, promoting the development of our public donation welfare.
出处
《兰州大学学报（社会科学版）》
CSSCI
北大核心
2009年第3期82-90,共9页
Journal of Lanzhou University（Social Sciences）
关键词
捐赠税收制度
纳税人
公益性捐赠
税收优惠制度
the tax system of donation
taxpayer
public donation
preferential tax policy
