公益捐赠税前抵扣政策评析及协同规范探讨——基于税收公平与效率的视角  

An Analysis of Pre-tax Deduction Policy of Public Welfare Donations and Collaborative Specification

作　　者：先礼琼[1] 赵红梅[1] 

机构地区：[1]常州大学经济管理学院,江苏常州213164

出　　处：《常州大学学报（社会科学版）》2013年第4期25-29,共5页Journal of Changzhou University:Social Science Edition

基　　金：江苏省教育厅2013年度高校哲学社会科学基金项目(2013SJB790002)

摘　　要：对公益捐赠税前扣除资格进行限制的税收政策存在一定程度不公平,影响捐赠资金配置效率。税前扣除总量实质是财政"道德补贴"上限,经征纳双方博弈后的捐赠行为降低了税收经济效率;以会计利润为基准计算限额导致税收公平的缺失;超限额纳税调增不被社会伦理道德认同,有损税收公平性。限制捐赠扣除时点与期限导致效率损失。构建3部门协同规范与治理框架,界定不同时期公益事业具体范围,规范抵扣资格的初始和后续确认,以应税所得为基准计算抵扣总量,提高财政道德补贴上限,允许结转抵扣、引入机会成本概念完善实物捐赠抵扣等措施,将有助于彰显公益捐赠抵扣政策的公平,提高捐赠资金的配置效率。The tax law has a certain degree of unfair in the qualification for pre-tax deduction limit of public welfare donations.The unfairness influences the efficiency of donated funds allocation.Total pre-tax deduction is the finance＂moral subsidies＂ limit in essence.After game of the collectors and payers,the donation reduces the tax economic efficiency.To be based on the accounting profit,the calculation of limit causes the lack of tax fairness.Ultra limit tax increase is not a moral identity,which is also a tax loss.The limit of time point of donation leads to the loss of efficiency.Some measures can help to highlight the fairness of public welfare donations policy,and improve the allocation efficiency of donation funds,including constructing collaborative specification and the governance framework of three departments,perfecting the operation standard of ＂public welfare non-profit＂,clearing scope of public welfare in different period,standardizing the initial and subsequent confirmation of deduction,making the taxable income as the basis for calculating deduction amount,improving the financial moral subsidy limit,allowing the carry-over deduction which can make up for the time limit for deduction,improving the in-kind donation deduction and other countermeasures.

关 键 词：公益非营利性 税法 抵扣资格 抵扣总量 抵扣时间 公平 效率 

分 类 号：D922.182.3[政治法律—宪法学与行政法学]