| 公益性捐赠税收筹划研究 |
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| 引用本文： | 郭晓红. 公益性捐赠税收筹划研究[J]. 淮海工学院学报(社会科学版), 2010, 8(12): 11-13. DOI: 10.3969/j.issn.1008-3499.2010.12.004 |
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| 作者姓名： | 郭晓红 |
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| 作者单位： | 福建江夏学院会计系,福建福州350108 |
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| 摘 要： | 从事慈善活动是中华民族的一项传统美德,历史悠久。国家为了鼓励捐赠事业的发展,运用税收政策给予了支持和引导。纳税人在从事慈善活动的过程中,由于税收筹划效应的存在,有时反而会取得税后收入的增加。进行税收筹划,可从选择合理的捐赠方式,确定合适的捐赠金额,设立公益基金会等方面进行。
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| 关 键 词： | 公益性捐赠 税收政策 税收筹划 |
On Tax Planning for Public Welfare Donation |
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| GUO Xiao-hong. On Tax Planning for Public Welfare Donation[J]. Journal of Huaihai Institute of Technology, 2010, 8(12): 11-13. DOI: 10.3969/j.issn.1008-3499.2010.12.004 |
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| Authors: | GUO Xiao-hong |
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| Affiliation: | GUO Xiao-hong(Department of Accounting,Fujian Jiangxia Institute,Fuzhou 350108,China) |
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| Abstract: | Taking part in charity activities is one of the long-run traditional virtues in China.To encourage the development of donation,the government provides support and guidance through various tax policies.Taxpayers undergoing charity activities may conversely get an increase in the after-tax income due to the effect of tax planning.Tax planning could be done through selecting appropriate donating method,determining suitable donation amount,and setting up foundation for public welfare. |
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| Keywords: | public welfare donation tax policy tax planning |
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