公益性捐赠扣除个人所得税制度国际比较  

An International Comparison of Charitable Donation Deductions of Individual Income Taxation

作　　者：任国保 周宇 Guobao Ren;Yu Zhou

机构地区：[1]国家税务总局税务干部学院(长沙)

出　　处：《国际税收》2021年第10期68-73,共6页International Taxation In China

摘　　要：研究其他国家和地区的公益性捐赠扣除的税收支持政策,对于促进我国慈善事业发展、优化税制环境具有一定借鉴意义。公益性捐赠因捐赠主体和捐赠标的不同,涉及多个税种。本文主要研究公益性捐赠涉及的个人所得税问题,从捐赠扣除范围、捐赠扣除时间的递延、税收政策及税制结构的完善等角度提出优化建议,以进一步激励捐赠活动。Studying the tax support policies of charitable donation deduction in foreign countries can play a certain reference role in promoting the development of charities and optimizing the tax system environment in China.Charitable donation involves many tax categories due to the difference between the donors and the object of donation.This paper mainly studies the individual income tax issues involved in charitable donations,and puts forward suggestions for improvement from the perspectives of donation deduction scope,deferral of deduction practice and the optimizing of tax policies and tax structures.

关 键 词：公益捐赠 捐赠扣除 个人所得税 

分 类 号：F810.42[经济管理—财政学]