公益性捐赠税收法律制度研究-经济法专业论文.docx

2 2 1 1 第六部分结语是对全文的总结概括。指出在建设公益性捐赠税收法律制度过程中应 当根据我国具体国情，科学合理的制定出符合我国实际情况的公益性捐赠税收法律制 度。 关键词：公益性捐赠；税收法律制度；经验借鉴；制度完善 Abstract Public welfare donations relying on people’s own spiritual strength and moral obligation is used to achieve social justice through voluntary donations. As an important means of regulating income distribution, it is beneficial to implement the Scientific Development Concept, build a harmonious socialist society, and eventually enter well-to-do society. Among factors that affect the public welfare donations, tax law system plays an important role. Therefore, referring to mature experiences of Britain and America and other developed countries, it will benefit to study tax law system about Public welfare donations and analyze the existing problems. In short, this article will deal with these problems according to a framework which first raises a question, then analyzes and finally solves the problem. This particle is divided into six parts. The first part is abstract. The significance, research methods, framework of tax law system about Public welfare donations will be introduced, as well as current research at home and abroad. After analyzing and judging many documents, we have come up with innovative ideas. In the second part, basic theory of tax law system about Public welfare donations will be introduced. The meaning and current situation of Public welfare donations in china will be introduced too. Moreover, in this part, we propose some rules we should insist on, namely fair sharing and people first. Then, after inspecting the changes of income tax laws, excise tax laws and property tax laws, Some problems will be pointed out, including preferential tax system and tax collection methods of public welfare donations. They will be described in detail. The fourth part describes the public welfare donations tax system of the United Stated and other developed countries. By comparison with foreign public welfare donations tax law system, in the