for the existing problems and countermeasures in china and charitable donations tax system（中国存在的问题与对策和慈善捐赠税收制度）.docVIP

For the existing problems and countermeasures in China and charitable donations tax system Papers to write network: [Abstract] In this paper, the current preferential tax policies and charity to sort out and summarized on the basis of combining found the problem, the depth of preferential tax policies and the promotion of the relationship between the development of charity. draw on the basis of research on the charitable tax system put forward suggestions for improvement. [Paper Keywords] charitable donations, tax, countermeasures A charitable donation to the main problems of the related tax system At present, China donated title four expressions in the form: gifts, gifts, gifts and donations, there is no unified legislative provisions of turnover tax class taxes on donations in the current tax system, the following defects: public welfare donations and public welfare donations shall be regarded as sales tax, can not enjoy the tax benefits in-kind donations. our welfare kind donations, just to enjoy tax relief in certain circumstances. legislation on public welfare donations in terms of income tax class In addition to the the gt;gt; lt;lt; Enterprise Income Tax Law gt;gt; and lt;lt; Personal Income Tax Law provided a large number of the Ministry of Finance, State Administration of Taxation issued less effective normative documents, which led to public welfare donations tax legislative effect than low is too low: less than 12% of the annual profits, the public welfare donations lt;lt; gt;gt; Enterprise Income Tax Law on taxpayers may deduct, and part of the excess of the limit can not backward carryover of charitable donation deduction standard provisions. Personal Income Tax Law provisions gt;gt;: taxable charged to within 30% of the income of charitable donation part. not through the designated non-profit community groups and state organs, public welfare relief donations directly to the recipient the donation shall be unreasonable tax deduction provisi