基于税收政策对慈善捐赠和非营利组织筹资的效应分析  

An Analysis of the Effect of Charitable Donation and Non-profit Organization Financing Based on Tax Policy

作　　者：孙玄[1] 顾建光[1] 

机构地区：[1]上海交通大学国际与公共事务学院,上海200240

出　　处：《上海对外经贸大学学报》2017年第3期59-69,共11页Journal of Shanghai University of International Business and Economics

摘　　要：我国现行税收优惠存在给予捐赠人的慈善捐赠激励不足等问题。这不仅使企业慈善捐赠的积极性受到影响,同时给接受企业慈善捐赠的非营利组织带来筹资困境。非营利组织运营必然需要筹集资金,其资金主要来源一般是慈善捐赠收入。非营利组织资金的流入与流出通常与慈善捐赠税收优惠激励机制存在密切关联。本文从非营利组织面临的筹集资金困境问题入手,通过对捐赠行为和捐赠支出相关税收政策分析,总结与捐赠相关税收优惠政策对非营利组织筹集资金的影响。希望能引起社会各界对于非营利组织税收优惠的重视,更好地完善相关税收优惠政策,以促进我国非营利组织的筹资运营和发展。There are some problems in the current tax incentives for the charity donation. This makes the enthusiasm of corporate charitable donations to be affected, but also to the plight of the financing of non-profit organizations to receive Corporate Charitable donations. The operation of non-profit organizations is necessary to raise funds, the main source of funds is generally charitable donations. There is a close relationship between the inflow and outflow of non-profit organizations and the incentive mechanism of tax incentives for charitable donations. With funding from the nonprofit organization the dilemma facing, through the analysis of the donation and the donation expenses related to tax policy, to raise funds and donations up effect of preferential tax policies for non-profit organizations. It is hoped that it can arouse the attention of the society to the tax preference of the non-profit organization, perfect the relevant tax preferential policies better, so as to promote the financing operation and development of the non-profit organization in our country.

关 键 词：非营利组织 筹集资金 捐赠支出 税收政策 效应分析 

分 类 号：F810.42[经济管理—财政学]