对高校社会捐赠中税收激励的效能分析

发布时间：2018-01-21 17:21

  本文关键词： 高校捐赠 捐赠激励 捐赠税收　出处：《黑龙江高教研究》2017年06期 　论文类型：期刊论文

【摘要】：捐赠税收优惠是鼓励社会捐赠和高校多渠道筹集社会资金的重要方式。为探寻捐赠税收优惠与捐赠激励的关系,促进捐赠效用的最大化,文章从挤出、价格和收入效应视角剖析高校捐赠税收激励本质,通过捐赠注入和漏出效应分析得出捐赠应在"帕雷托最优"和"帕雷托改进"区间内,找出高校社会捐赠税收激励效能的边界,提出完善税收激励政策促进高校社会捐赠事业发展的对策。
[Abstract]:Donation tax preference is an important way to encourage social donation and colleges and universities to raise social funds through multiple channels. In order to explore the relationship between donation tax preference and donation incentive and to promote the maximization of donation utility, the article tries to squeeze out. From the perspective of price and income effect, this paper analyzes the nature of tax incentives for college donations, and draws a conclusion that donations should be in the range of "Pareto Optimum" and "Pareto improvement" through the analysis of donation injection and leakage effect. This paper finds out the boundary of the tax incentive effect of social donation in colleges and universities, and puts forward the countermeasures of perfecting the tax incentive policy to promote the development of social donation in colleges and universities.
【作者单位】： 南通大学教育科学学院;
【分类号】：G526.7
【正文快照】： 高校捐赠税收激励是一个国际通行的做法,美国、英国、日本、新加坡等国都在采用,通常认为捐赠税收扣除比例越高对捐赠者的积极性越高,但纵观世界各国对高等教育的捐赠税收优惠,并没有一国对高校捐赠税收应税所得额百分之百扣除,大多数国家规定每年捐赠扣除的上限,仅少数国家,，

本文编号：1452099