向非营利组织捐赠的税法研究

我国向非营利组织捐赠的税收制度涉及的面虽然较广泛,但还存在税收主体地位不明确、税法制度层次低和税制规范不完整等缺陷;这些缺陷不仅导致了对公益捐赠的激励失灵,也导致了对公益捐赠的规制失效。改革这一制度,必须坚持公平和效率的价值导向,并以此为基础,制定具体的改革措施。

On Tax Law Regarding Donations to Nonprofit Organizations

The tax systems of the donations to nonprofit organizations is relatively extensive,but there are such defects as lack of outstanding subject status of tax revenues,low-level legal system of tax,incomplete tax systems.These defects not only led to the fact that we failed to encourage donating to public welfare,but also caused the inefficiency of the institution of public welfare donations.Based on the premise of adhering to the principle of justice and efficiency,to reform the system,we must constitute concrete measures to deepen the reform.