对高等教育慈善捐赠的税收优惠政策研究

发布时间：2018-06-13 14:10

本文选题：高等教育 + 捐赠　；参考：《上海海关学院》2017年硕士论文

【摘要】：从2000年至2010年,我国高等教育慈善捐赠数额呈现出先增再降再波动的发展态势,2011年开始,我国高等教育慈善捐赠数额出现了较大幅度的增长,且涨幅较为稳定,截止到2015年,我国高等教育慈善捐赠数额已是2000年捐赠数额的4倍多,抛去通货膨胀的因素,也能够说明近些年我国已经开始重视慈善捐赠对于高等教育的重要性。但不容乐观的是,2000-2015年我国高等教育慈善捐赠数额占高等教育经费的比例却呈现大幅下降的趋势,由2000年的1.66一直跌到2015年的0.65。某种程度上来说,慈善捐赠还不能很好地帮助国家解决教育资金问题。为了满足教育的需要,缓解教育资金紧张的困境,国家实行和安排了合理的税收优惠政策。高等教育税收优惠政策可以刺激社会力量对教育的扶持力度,调解个人发挥自我能动作用和企业对人才市场的推动作用,促进社会教育资本“正增长”。国内外许多的教育案例也说明通过税收优惠政策,可以有效地引导社会资金向教育事业投入,大大促进高等教育的人才师资力量,促进我国教育事业持续稳步发展。本文针对现阶段我国高等教育事业发展所面临的资金困境,以高等教育税收政策为前提,并将税收和捐赠理论等相结合,主要采用比较分析法和经验借鉴法,对我国教育捐赠的税收优惠政策进行分析与探讨,对比分析中美两国的税收优惠政策差异,从而提出完善我国高等教育慈善捐赠税收优惠政策的合理建议。论文从五个方面开展写作:第一部分对欧美等发达国家高等教育慈善捐赠的研究文献进行综述,同时结合我国的研究状况,对高等教育慈善捐赠税收优惠政策进行系统科学地分析,发现问题,确定研究方向和研究方法。第二部分从高等教育慈善捐赠的概念入手,分析内在的特征,探讨高等教育慈善捐赠的动因,提出税收优惠激励高等教育捐赠的理论基础。第三部分针对现阶段我国高等教育事业发展所面临的资金困境,以高等教育税收政策为前提,分析现阶段我国高等教育慈善捐赠税收优惠政策现状以及存在的问题等。第四部分学习美国较为成熟的高等教育慈善捐赠的税收优惠政策,分析中美两国捐赠税收优惠政策差异以及对我国高等教育慈善捐赠税收优惠政策的借鉴和启示。第五部分在前述章节研究与探讨的基础上,分别从推动捐赠立法建设、完善捐赠税收政策优惠新体系、改进捐赠税收管理流程等方面提出建议与对策,以更好地完善我国高等教育慈善捐赠税收优惠政策。
[Abstract]:From 2000 to 2010, the amount of charitable donation in higher education in China showed a trend of increasing first and then decreasing then fluctuating. Since 2011, the amount of charitable donation in higher education in China has increased by a large margin, and the increase has been relatively stable. Until 2015, the amount of charitable donation in higher education has increased steadily. The amount of charitable donation in higher education in China is more than 4 times of that in 2000, which can also explain the importance of charitable donation to higher education in recent years. However, it is not optimistic that the proportion of charitable donations to higher education funds in China dropped sharply from 1.66 in 2000 to 0.65 in 2015. To some extent, charitable donations have not helped the country to solve the problem of education funds. In order to meet the needs of education and ease the plight of education funds, the state has implemented and arranged a reasonable preferential tax policy. The preferential tax policy of higher education can stimulate the social forces to support education, mediate the individual to play the role of self-initiative and enterprises to promote the role of the talent market, and promote the "positive growth" of social education capital. Many cases of education at home and abroad also show that through the preferential tax policy, social funds can be effectively directed to education, greatly promote the talents and teachers of higher education, and promote the sustained and steady development of education in our country. This paper aims at the financial dilemma of the development of higher education in our country at the present stage, taking the tax policy of higher education as the premise, and combining tax revenue with donation theory, mainly adopts comparative analysis method and experience reference method. This paper analyzes and probes into the preferential tax policy of education donation in China and analyzes the differences between the tax preferential policies of China and the United States, and puts forward some reasonable suggestions for perfecting the tax preferential policy of charitable donation in higher education in China. The thesis is written from five aspects: the first part summarizes the research literature of charity donation of higher education in developed countries such as Europe and the United States, and at the same time combines the research situation of our country. This paper makes a systematic and scientific analysis on the preferential tax policy of charitable donation in higher education, finds out the problems, and determines the research direction and research methods. The second part starts with the concept of charitable donation in higher education, analyzes the inherent characteristics, probes into the motivation of charitable donation in higher education, and puts forward the theoretical basis of tax preference to encourage the donation of higher education. The third part analyzes the current situation and problems of charitable donation tax policy of higher education in China, based on the tax policy of higher education in view of the financial difficulties facing the development of the cause of higher education in China at the present stage. The fourth part studies the tax preferential policy of American higher education charity donation, analyzes the differences between China and the United States, and the reference and inspiration to China's higher education charitable donation tax preferential policy. The fifth part, on the basis of the research and discussion in the preceding chapters, puts forward some suggestions and countermeasures from the aspects of promoting the construction of donation legislation, perfecting the new preferential system of donation tax policy, improving the management process of donation tax, and so on. In order to better improve our higher education charitable donation tax preferential policy.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G649.2;F812.42

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