我国公益慈善捐赠税收优惠政策完善研究——基于华为无形资产捐赠案例的分析  

Research on Tax Policies of Charitable Donations in China:Based on the Case of Huawei Intangible Assets Donation

作　　者：胥玲 王冬婷 Xu Ling;Wang Dongting

机构地区：[1]中国财政科学研究院 [2]中国财政科学研究院研究生院

出　　处：《财政科学》2021年第12期109-116,共8页Fiscal Science

摘　　要：当前,作为第三次分配重要组成的公益慈善捐赠成为各界关注的焦点,完善与之相关的税收优惠政策也被提上议事日程。本文以华为无形资产捐赠为案例,分析当前公益慈善捐赠过程中税收优惠政策实践存在的问题,并针对问题提出改革建议,包括完善非货币形式捐赠价值确认方式、差异化处理慈善支出比例规定和优化公益慈善捐赠综合治理环境。Currently, charitable donation as an important part of the third distribution has become the focus of all sides. And the improvement of tax preferential policies of charitable donations has also been put on the agenda. Based on the case of Huawai intangible assets contribution, this paper analyses the current tax policies related to intangible assets in practice, and put forward to policy suggestions based on the problem found, including improving the value recognition method of non-monetary donations, differentiating the proportion of charitable expenditures, and optimizing the overall management environment of charitable donations.

关 键 词：第三次分配 无形资产捐赠 公益慈善组织 税收优惠政策 

分 类 号：F812.42[经济管理—财政学]