摘要
文章基于全国慈善信息公开平台的数据分析发现:当前我国慈善信托运作模式不断创新,覆盖领域逐渐拓宽,受托财产类型多元化,信托存续期限多样。制约慈善信托发展的主要因素是社会认知度低、慈善观念不强、税收优惠制度缺失。深化慈善组织和信托公司合作、创新慈善信托产品、探索家族慈善信托业务、完善慈善信托税收制度、实现市场化运作,这是促进中国慈善信托发展的基本路径。
By analyzing the data from the national charity information disclosure platform,the author finds that:Innovation takes place continuously in the operation model of charitable trusts in China;the coverage areas are gradually expanded;the types of trust property are diversified,and the duration of trusts is varied.The main factors restricting the development of charitable trusts are low social recognition,weak awareness of charity and lack of tax incentives.The path to develop charitable trusts is to enhance cooperation between charitable organizations and trust companies,innovate charitable trust products,explore family charitable trust business,improve the taxation system of charitable trusts and realize market-oriented operation.
作者
曹海娟
汪志红
CAO Haijuan;WANG Zhihong(School of Economics and Management,Hubei Polytechnic University,Huangshi Hubei 435003;School of Business Administration,Guangdong University of Finance,Guangzhou Guangdong 510521)
出处
《湖北理工学院学报（人文社会科学版）》
2021年第5期40-44,50,共6页
Journal of Hubei Polytechnic University(Humanities And Social Sciences)
基金
国家社会科学基金项目“‘中国制造2025’高技能人才多维支撑与优化匹配研究”,项目编号:18BGL131。
关键词
慈善组织
信托公司
慈善信托
charitable organization
trust company
Charitable Trusts
