社会企业的财税支持政策:国际经验及启示  

Finance and Taxation Policies of the Social Enterprises:the International Experiences and Inspirations

作　　者：陆军[1] 李佳巍 

机构地区：[1]北京大学政府管理学院,北京100871

出　　处：《学习与探索》2016年第6期84-91,159,共8页Study & Exploration

基　　金：国家社会科学基金项目"中国城市公共产品空间失配的纾解策略研究"(11BJY055);国家社会科学基金重点项目"高铁时代区域经济协调发展重点与支撑政策研究"(11AZD093);教育部"新世纪优秀人才支持计划"项目

摘　　要：作为将经济资源转移至社会公益目标与公共服务领域的主体,社会企业对救助困难群体、缓解失业矛盾、实现社会公平、改善社会福利、加快经济转型具有重要的推动作用。在依据英国和美国社会企业的发展经验,特别是借鉴英、美两国为社会企业提供财税政策支持的有益经验基础上,研究提出,社会资本是孕育和发展社会企业的重要基础和先决条件;在社会企业初创时期,必须依靠不断的体制机制创新和技术工具创新,持续转化产生负面效应的社会结构;现阶段,加快完善法律制度框架和制定有力的财税支持政策是推动中国社会企业健康发展的两大核心任务。Acting as the main part in the society of transferring economic resources to social welfare objectives and public service field,the social enterprises operate to perform a vital promoting effect in the following aspects,to aid disadvantaged groups,to alleviate unemployment contradictions,to achieve social equity,to improve social welfare situations and to accelerate the economic transition. In this paper,the origin,concept,characteristics and types of enterprises in the western countries are summarized. On this basis,according to the development experience of British and American social enterprises,in particular,this paper draws lessons from the experience of how the United Kingdom and the United States of America provide financial and taxation policies for social enterprises,in order to make recommendations for the challenges faced by Chinese social enterprises' development and the corresponding financial and taxation policies' planning. This paper concludes that social capital is the vital foundation and necessary prerequisite breed and develope social enterprises. In the start- up period,social enterprises must rely on continuous innovations in institutions and technological tools,to keep on transforming the social structure,which is generating negative effects. At this stage,the two core missions to promote the healthy development of Chinese social enterprises are to accelerate the improvement of the legal and institutional framework and to support the institution of effective financial and taxation policies.

关 键 词：社会资本 社会企业 财税支持政策 国际经验 

分 类 号：F812.0[经济管理—财政学]