促进社会福利业发展的财税政策研究毕业论文.doc

PAGE PAGE 7 目 录 中文摘要、关键词……………………………………………………2 英文摘要、关键词……………………………………………………2 正文…………………………………………………………….………3 一、世界主要福利国家的福利财税政策的发展变化过程……… ...3 二、我国福利财税政策的主要方面以及现行的主要政策……… .4 （一）残疾人与福利企业方面………………………………………………………5 （二）农村与老年人福利方面………………………………………………………5 （三）慈善捐助方面…………………………………………………………………5 三、我国关于社会福利方面财税政策中存在的问题………… ….….7 四、对我国福利财税政策优化的探讨……………………………………………….8 （一）适时开征缺少的税种…………………………………..……….….………...8 （二）采取税收优惠或减免等激励措施鼓励社会力量举办各种慈善组织… 8 （三）制定向慈善机构倾斜的财税优惠政策………………..…………………9 （四）开征社会保障税…………………….…………..……………..……9 （五）实行实物捐赠免征增值税政策………………………………………….….9 参考文献……………………..………………………………….……….…………. 10 促进社会福利业发展的财税政策研究 摘要：在改革开放以后的非常长的一段时间里面,由于我国国内经济水平的限制,国家关心的主要问题都是经济问题,所以研究税收政策与社会福利业关系的成果很少。近些年来,我国经济发展已经突飞猛进到达了一个全新的阶段,但其负面的影响是社会的贫富两极分化程度不断加大。目前我国基尼系数已达到0.5,并已经开始对我国的经济发展和社会稳定产生了极大的负面影响,于是党和政府开始将关注的重点放到了社会福利方面,其中议论较多也是受指责较多的是政府的税收政策。本文通过对福利事业发展较成熟国家以及尚在起步阶段国家的税收政策方面的研究分析，借鉴国际经验，对我国关于社会福利业方面的税收政策的制定与发展提出设想。 关键词：社会福利业；税收政策；保障 Abstract: In the inside of the reform and opening up a very long period of time, due to restrictions on the level of Chinas domestic economy, the main issues are economic issues of national concern, so the research results of tax policy and social welfare relations rarely. In recent years, Chinas economic development by leaps and bounds to reach a new phase, but its negative impact on society of rich and poor polarization continuously increasing. At present, Chinas Gini coefficient has reached 0.5, and has had a tremendous negative impact on Chinas economic development and social stability, so the party and the government began the focus on the social welfare, in which the discussions were more likely to also be blamed for more more is the governments tax policy. In this paper, the welfare of the more mature countries still at an initial phase of the national tax policy research and analysis, drawing on international experience, to propose ideas for the formulation and development of Chinas tax policies on social welfare. Key words: Social Welfare ; Tax policy ; Guarantee 社