经济目的捐赠获得税收优惠的正当性论证——以无因性理论作为分析工具  

Legitimacy Evidence of Tax Concessions for Economic Purpose Donations:Non-causal Theory as an Analytical Tool

作　　者：杨娟[1] 

机构地区：[1]重庆大学法学院

出　　处：《宏观经济研究》2018年第5期118-125,共8页Macroeconomics

摘　　要：目前课税理论与慈善捐赠税收优惠制度之间的逻辑悖论导致中国无法形成有效的捐赠模式,也无法扩大捐赠规模。为改变现状以适应当下社会对慈善捐赠的需求,必须以新的理论指导中国慈善捐赠税收优惠的立法。而新的理论必须理顺税收组织国家财政收入与收入分配之间的功能次序,以求平衡两者发生在慈善捐赠税收优惠制度具体规定中的矛盾。民法的物权无因性理论作为物权行为理论根基,其核心内容是在政策考量和利益平衡之后最终选择保护法的秩序性价值。慈善捐赠税收优惠立法可借鉴无因性理论的这种利益平衡技术和方式,发挥其组织国家财政收入和收入分配的功能,实现在保证国家财政收入的基础上最大限度激励捐赠达到各方共赢的目的。The current paradox between taxa- tion theory and the preferential tax system for chari- table donations leads to the inability of China to form an effective mode of donation and to expand the scale of donation. To change the status quo in order to meet the current social needs for charitable giving, we must guide China＇ s charitable donations to introduce preferential tax legislation with a new theory. The new theory must streamline the func- tional order of fiscal revenue and income distribu- tion in taxation organizations in order to balance the contradictions that occur in the specific provisions of the preferential tax system for charity donations. The theory of non- causality of civil law as the theoretical foundation of real right behavior, the core content of which is to choose the order value of protection law after policy considerations and balance of interests. Charity donation tax conces- sions legislation can learn from this theory of non - benefit balance of technology and methods to play its role in organizing the country＇ s fiscal revenue and income distribution, to achieve the guarantee of state revenue based on maximizing donations to achieve a win -win situation the goal of.

关 键 词：无因性理论 慈善税收优惠制度 捐赠 

分 类 号：F812.42[经济管理—财政学]