构建促进我国慈善事业发展的财税机制研究

我国慈善事业还很落后,究其原因,与慈善财税机制不健全,税收激励力度不够、未开征遗产与赠予税等有密切的联系。要建立以＂税收激励为主,财政激励为辅,财税激励和约束并重＂的机制,促进我国慈善事业健康快速发展。

On the Financial and Tax Mechanism Promoting China’s Charity Development

China＇s charity is still backward,related to the incomplete financial and tax mechanism,inadequate taxation motivation and lack of heritage and grant tax.It is suggested that a mechanism be set up in that taxation motivation takes the lead,complemented by financial motivation,with equal emphasis on financial and tax motivation and restrictions in order to promote China＇s charity development.