公共危机事件下我国慈善捐赠机制的完善——基于税收激励的视角  

Perfection of China's Charitable Donation Mechanismunder Public Crisis Event- From the Perspective of Tax Incentives

作　　者：李贞 莫松奇 袁晋芳[2] Li Zhen;Mo Songqi;Yuan Jinfang(Central University of Finance and Economics,Beijing 102206,China;Central University of Finance and Economics,Beijing 100081,China)

机构地区：[1]中央财经大学财政税务学院,北京102206 [2]中央财经大学教育基金会秘书处,北京100081

出　　处：《新疆财经》2021年第1期42-48,共7页Finance & Economics of Xinjiang

基　　金：国家社会科学基金重大项目“实质性减税降费与经济高质量发展”(19ZDA070);比尔及梅琳达·盖茨基金会项目“中国慈善捐赠税收政策研究”。

摘　　要：新冠肺炎疫情自暴发以来呈现不断蔓延的态势,面对如此严重的公共危机事件,社会各界纷纷出力援助。相关研究表明税收政策能够对慈善捐赠产生一定的激励作用。公共危机下我国慈善捐赠机制可具体划分为鼓励、获得、使用、回报以及监督五大机制,税收通过支持、引导、配置、保障以及督促等积极作用影响慈善捐赠机制的运行,激励社会公众更多地参与慈善捐赠。但与此同时,慈善捐赠中慈善诈骗、物资调拨不及时、个人捐赠扣除手续繁琐等问题也逐渐暴露出来。对此,可通过及时更新相关信息、加大对直接捐赠的支持力度、推行税前扣除申报代理等举措,进一步完善我国慈善捐赠机制,提高政府危机治理能力。Since the outbreak of Covid-19,the epidemic has been spreading continuously.In the face of such a serious public crisis,all walks of life have contributed their assistance in droves.Research shows that tax policies can stimulate charitable donations to a certain extent.Under the public crisis,China's charitable donation mechanism can be specifically divided into five mechanisms of encouragement,acquisition,use,return and supervision.Tax affects the operation of the charitable donation mechanism through the positive role of support,guidance,allocation,guarantee and supervision to encourage the public to participate more in charitable donation.At the same time,however,problems such as charity fraud,material allocation not in time and complicated personal donation deduction are also gradually exposed.In this regard,measures such as timely updating relevant information,increasing support for direct donations,and carrying out pre-tax deduction declaration agency can be taken to further improve China's charitable donation mechanism and improve the national crisis management capacity.

关 键 词：新冠肺炎疫情 新冠疫情防控 公共卫生安全 社会捐赠机制 公共危机事件 慈善捐赠机制 税收激励 危机治理效率 

分 类 号：F812.42[经济管理—财政学] D035[政治法律—政治学]