美国慈善捐赠税收扣除制度的考察与思考

近年来美国在慈善扣除理论与立法上的重要变化尚未引起我国学界的重视。美国慈善扣除制度在实施中暴露出了许多问题,目前美国已有不少研究开始对传统的慈善扣除理论进行批判,美国政府也已经开始对慈善捐赠扣除制度不断进行调整和改革。因此,在完善我国慈善税收激励制度时,在对美国慈善税收扣除立法实践考察的基础上,梳理其理论发展并进行制度反思,除了肯定美国慈善扣除制度对捐赠的激励作用之外,还应当重视当前美国慈善扣除理论方面的变化及制度方面存在的问题,进而合理设计慈善扣除的比例限制,科学设置边际税率,选择适当的慈善税收优惠方式,构建一个科学合理的慈善税收激励政策。

Evaluations and Thoughts on American Charitable Deduction System

American tax charitable deduction incentives have experienced a huge change in recent years but it hasn’t aroused proper attentions by scholars in our country. In fact,American charitable deduc-tion system also encountered many issues for which has been criticized by researchers and American govern-ment has started to coordinate and reform such system. Therefore,based on studies of legislative practice of American charitable deduction system and reviews on their theoretical development,it is suggested that in addition to accepting the system’s incentive effects,the changes and issues should also be evaluated. With regard to improving charitable deduction system in our country,American experience should be cherished so as to reasonably design restrictions on the deductive ratio,to scientifically formulate marginal tax rate,and to choose proper charitable tax benefits so that a scientific and proper system of charitable tax incentive poli-cy can be established.