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我国税收优惠政策对慈善的发展一直起着鼓励和扶持的作用,然而在这几年的慈善事业中,税收的作用不尽如人意,甚至受到诟病,呈现出明显的二律背反现象。即我国税收鼓励和促进慈善基金会和慈善事业的发展,在实践中税收抑制和阻碍慈善基金会和慈善事业的发展。本文通过论述慈善税收优惠政策二律背反产生的现象,分析这种现象产生的原因,并提出当前慈善税收优惠政策的思考和建议。
The preferential taxation policies in our country always play an encouraging and supportive role in the development of charity. However, in these years of charity, the role of taxation has been unsatisfactory and even criticized, showing an obvious paradoxical phenomenon. In other words, tax revenue in our country encourages and promotes the development of charitable foundations and philanthropy. In practice, tax revenue inhibits and hinders the development of philanthropic foundations and charities. This article discusses the phenomenon of the antinomy of charitable tax preferential policies, analyzes the causes of this phenomenon, and puts forward the thinking and suggestions on the present charity tax preferential policies.