中国高等教育捐赠税收优惠制度的反思  

The introspection of Chinese tax preferences system on higher education donation

作　　者：赵正洲[1] 程祥[1] 丁燕祥 ZHAO Zhengzhou;CHENG Xiang;DING Yanxiang(School of Public Management,Huazhong Agricultural University,Wuhan 430070,China)

机构地区：[1]华中农业大学公共管理学院,湖北武汉430070

出　　处：《湖南农业大学学报（社会科学版）》2017年第3期80-85,共6页Journal of Hunan Agricultural University(Social Sciences)

摘　　要：基于中国高等教育捐赠税收优惠制度实践效果不显著,通过梳理我国高等教育捐赠税收优惠制度的演进历程,提出并论述了其产生与发展的萌芽、变革、完善等三个递进阶段及其基本特征。在此基础上,从法律规制、税收优惠种类、捐赠渠道、税收减免程序等方面分析了我国高等教育捐赠税收优惠存在的制度缺陷,进而提出了完善我国高等教育捐赠税收优惠制度的战略对策。This article is taken from that Chinese preferential tax policies have no significant effects on higher educationdonation.By analyzing the historical evolution process of Chinese tax preferences system on higher education donation,we divide the progress into three stages:“embryonic stage”,“revolution stage”and“perfecting stage”,and respectivelyillustrate its basic characteristics at each stage.On this basis,we analyze its system deficiencies from aspects of the legalregulation,the preferential tax categories,the education donation coverage and the tax relief procedure,and then putforward strategic countermeasures to improve domestic tax preferences system on higher education donation.

关 键 词：教育捐赠 税收优惠制度 制度缺陷 

分 类 号：F812[经济管理—财政学]