应对公共卫生事件公益捐赠扣除研究:中美比较的视角  

Charitable Deductions in Public Health Incidents:A Comparative Analysis for the Cases of China and the United States

作　　者：聂淼 Miao Nie

机构地区：[1]江西财经大学法学院

出　　处：《国际税收》2020年第4期17-21,共5页International Taxation In China

基　　金：江西省高校人文社科项目——人文社科重点研究基地招标项目“江西生态补偿扶贫的立法研究”(项目编号:JD18099)的研究成果。

摘　　要：在应对新型冠状病毒肺炎疫情过程中,公益捐赠扣除作为重要政策工具,可以起到促进疫情防控与疫后恢复所需要的公益捐赠的政策效果。我国在志愿服务支出扣除、疫后恢复公益捐赠扣除等方面仍有完善空间。本文在分析比较我国与美国相关税制的基础上,结合公益捐赠扣除的基本原理,以新型冠状病毒肺炎疫情防控为契机,从近期与远期两个层面对进一步优化相关制度提出可行性建议。In the response to the outbreak of the COVID-19,charitable deduction is an important policy tool to promote charitable donation needed in the prevention and control of the COVID-19.There is still room for improvement in the deductions of voluntary service expenditure and charitable donations of post-epidemic restoration.By comparing relevant tax systems between China and the United States,and combining the principles of deductions of charitable donations,the paper puts forward feasible suggestions on improving relevant systems from the short and long term perspectives.

关 键 词：新型冠状病毒肺炎 公共卫生事件 公益捐赠 捐赠扣除 美国 

分 类 号：F810.42[经济管理—财政学]