企业股权捐赠税收政策的困境与突破  

The Dilemma and Breakthrough of Tax Policy on Corporate Equity Donation

作　　者：薛凯嘉 XUE Kai-jia(Fuzhou University,Fuzhou 350116,China)

机构地区：[1]福州大学法学院,福建福州350116

出　　处：《哈尔滨学院学报》2020年第12期31-35,共5页Journal of Harbin University

摘　　要：企业股权捐赠作为慈善捐赠的新形式,已经得到我国法律的认可。但目前企业股权捐赠还存在着税前抵扣股权计价依据过于死板、受赠股权的处置税收优惠力度不足以及慈善组织免税资格过于严苛等问题,文章针对以上问题提出引入“较小原则”、扩大免税范围以及放宽免税资格的认定条件等对策,以此完善企业股权捐赠的税收政策。As a new form of charitable donation,corporate equity donation has been recognized by Chinese law.But at present,there are still some problems in the enterprise equity donation,such as rigid pre-tax deduction equity valuation basis,insufficient tax incentives for the disposal of donated equity,and strict the tax exemption qualification of charitable organizations.In view of the above problems,this paper puts forward some solutions,such as introducing“smaller principles”,expanding the scope of tax exemption and relaxing the recognition conditions of tax exemption qualification,so as to improve the tax of enterprise equity donation policy.

关 键 词：股权捐赠 税收优惠 税前抵扣 免税资格 

分 类 号：D922.2[政治法律—经济法学]