摘要
慈善激励机制是指政府为了鼓励财富从私人口袋流向慈善事业,从而实现公共福利的供给增加与社会资源的分配均衡所推行的一整套以给予慈善组织获捐财物与自营收入税收减免为核心的刺激举措。发达国家在促进本国慈善事业发展过程中,莫不以建立起周密完善的激励机制为慈善立法的主旨。然而,当前我国在进行相关立法时却未能体现慈善法就是减税法的本质,这也是导致我国慈善事业始终未能突破千亿规模瓶颈的关键原因。因此,借鉴供给侧改革的思路,建立起有效的激励机制并在社会财富流转环节给予适当引导,会对我国慈善事业发展起到极大推动作用。
Charity incentive mechanism is a set of official incentives encouraging wealth flow from the private to charity,thereby enlarging public welfare supply and equalizing social resources allocation,which consists of a raft of tax deduction and exemption on charitable organizations＇ denoted property and self-operated income. In the process of improving the development of their own charity,all of developed countries take thorough and detailed incentive mechanisms as the keynote of their charity legislation.However,Chinese legislation related to charity fails to reflect the nature that charity law is tax-exemption law,which is also the principle reason for that Chinese charity has so far failed to break through billion scale bottleneck. Therefore,the establishment of efficient incentive mechanisms and adequate guidance with social wealth flow based on learning from the idea of supple-front reform will dramatically boost the development of Chinese charity.
出处
《上海财经大学学报（哲学社会科学版）》
CSSCI
北大核心
2016年第3期119-128,共10页
Journal of Shanghai University of Finance and Economics
基金
中国政法大学校级人文社会科学研究项目"慈善腐败治理与慈善组织监管创新研究"(14ZFG82002)
关键词
慈善事业
激励机制
税收优惠
供给侧改革
charity
incentive mechanism
tax exemption
supply-front reform
