遗产税制度对我国慈善捐赠激励研究

发布时间：2018-01-08 23:12

本文关键词：遗产税制度对我国慈善捐赠激励研究　出处：《兰州财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：慈善事业已成为国家社会保障体系中重要的一部分,影响慈善事业发展水平的因素有很多,国家税收政策对慈善事业的发展更是起到引导和鼓励的作用,税收政策代表一国对慈善事业发展的态度。而慈善事业的物质经济基础来源则是取决于社会成员的慈善捐赠,对于社会成员的个人捐赠来讲,税收制度更发挥着重要作用,主要税种是个人所得税、遗产税。我国当前个人所得税中有一部分关于慈善捐赠税收优惠的法律制度设计,但是,遗产税对慈善捐赠税收激励制度还是空白,缺少遗产税制度的情况下充分暴露我国税收制度的短板,也是我国慈善捐赠水平落后的一个重要原因。文章主要内容是通过对我国慈善事业发展状况与国外慈善事业发展的对比,从而思考我国慈善捐赠水平过低的原因则是遗产税制度的缺失。而该问题的提出前提则必须论证慈善捐赠与遗产税的相关性分析。通过分析二者之间的相关性,并探讨遗产税对慈善捐赠激励作用的内在原理,进而对未来我国开征遗产税,实现对慈善捐赠的激励做制度上的构建设想。本文研究内容弥补了当前国内对遗产税对慈善捐赠激励研究的理论空白,尤其是在相关性论证方面,国内学者大多以感性认为遗产税对慈善捐赠具有积极影响,而没有实证研究,而实证研究正是本文的创新之处。
[Abstract]:Philanthropy has become an important part of the national social security system. There are many factors that affect the development level of charity, and the national tax policy plays a guiding and encouraging role in the development of charity. Tax policy represents the attitude of a country to the development of charity, and the material and economic sources of charity depend on the charitable donation of social members, for the individual donation of social members. Tax system plays a more important role, the main types of taxes are personal income tax, inheritance tax. There is a part of the current personal income tax on charitable donation tax preferential legal system design, but. Inheritance tax on charitable donation tax incentive system is still blank, the lack of inheritance tax system fully exposed the shortcomings of our tax system. It is also an important reason for the backward level of charity donation in China. The main content of this article is to compare the development of charity in China with that of foreign charity. Therefore, the reason why the level of charitable donation is too low in China is the absence of inheritance tax system, and the premise of this problem must be to demonstrate the correlation between charitable donation and inheritance tax, and through the analysis of the correlation between the two. The paper also discusses the intrinsic principle of the incentive effect of inheritance tax on charitable donation, and then imposes inheritance tax on China in the future. The research content of this paper makes up for the theoretical blank of the current domestic research on the inheritance tax to the charity donation incentive, especially in the aspect of the correlation argumentation. Most domestic scholars think that inheritance tax has a positive impact on charitable donation, but there is no empirical research, and empirical research is the innovation of this paper.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;D632.9

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