摘要
从公共政策工具角度来思考和审视问题,有利于提升政策实施的质量。税收激励在慈善捐赠中发挥着重要的作用。慈善捐赠具有利他主义动机和利己主义动机的综合体、公共物品私人提供的一种方式、"自愿模式"与"动员模式"相结合以及一种普遍性的活动四大发展特性。税收激励与慈善捐赠相契合的特性主要有两类:一是与慈善捐赠相匹配的基础性的特性,二是与慈善捐赠相契合的延展性的特性。这为政府更好地利用税收激励这一工具发展慈善捐赠提供了理论依据。
The implementation of policy may be upgraded when public policy instrument gets introduced.Tax Incentives plays a vital role in philanthropic donation. This paper tries to explore the compatibility ofphilanthropic donation and tax incentives based on the theory of policy instrument. By constructing policyinstrument of philanthropic donation, the paper analyzes the essential features of philanthropic donation.That is, philanthropic donation features a complex of altruistic motivation and egoistic motivation, anapproach that private property is donated for public purpose, a combination of voluntary mode andmobilization, and generalized activity as well. This paper, taking features of tax incentive intoconsideration, at the same time, analyzes two types of compatibility of philanthropic donation and taxincentives: first, the characteristics of foundation that matches philanthropic donation; second, theductility characteristics compatible to philanthropic donation, which provides theoretical basis for applyingtax incentive to promoting philanthropic donation.
出处
《河南社会科学》
CSSCI
北大核心
2016年第5期60-64,123,共5页
Henan Social Sciences
基金
2015年度教育部人文社会科学研究青年基金项目(15YJC630182)
民政部2016年政策理论研究课题(2016MZRL010713)
华侨大学高层次人才科研启动费项目(15SKBS106)
中央高校基本科研业务费专项资金资助(No.AE15001_01)
吉林省教育科学"十二五"规划重点课题(ZD15162)
关键词
慈善捐赠
税收激励
政策工具
契合
Philanthropic Donation
Tax Incentive
Policy Instrument
Compatibility
