公益性货物捐赠增值税政策优化研究  

Research on the Optimization of VAT Policy for Charitable Goods Donation

作　　者：施文泼 Shi Wenpo

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2023年第11期46-59,共14页Fiscal Science

摘　　要：慈善捐赠是公益事业的重要组成部分,税收政策会对慈善捐赠产生重大影响。当前,公益性货物捐赠面临着较高的增值税负担,在很大程度上抑制了企业进行货物捐赠的积极性。为鼓励公益性货物捐赠,有必要对现行增值税政策进行相应调整:一是改进增值税政策中无偿赠送的视同销售规则,明确非关联方之间发生的视同销售行为,可按其购进成本或生产成本计算销售额,从而实际免除捐赠人无偿赠送环节的增值税;二是对扶贫、医疗、救灾、应对重大公共卫生事件等特定领域的公益性货物捐赠,进一步给予其“零税率”的增值税待遇,最大限度地消除公益性货物捐赠的税收障碍。Charitable donation is an important part of public welfare,and the tax policy will have a significant impact on charitable donation.At present,enterprises are facing a higher VAT burden for charitable goods donation,which largely inhibits the enthusiasm of enterprises for donation in China.In order to encourage charitable goods donation,it is necessary to make corresponding adjustments to the current VAT policy.Firstly,to improve the rules of deemed sales of gratuitous gifts in the VAT policy,and to clarify that the deemed sales behaviors occurring between unrelated parties can be calculated on the basis of their purchase cost or production cost of the sales,so as to practically exempt the donors from the VAT in the gratuitous gift link.Secondly,for charitable goods donation for some specific purpose,such as poverty alleviation,medical treatment,disaster relief,and dealing with major public health events,etc.,the donor should be further given"zero-rate"VAT treatment,so as to eliminate the VAT obstacles to charitable goods donation.

关 键 词：公益性货物捐赠 增值税 视同销售 

分 类 号：F812.42[经济管理—财政学]