Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

The Research on the Tax Policy of Public Welfare Donation in China

Author AnZuo
Tutor YuanXinLi
School Dongbei University of Finance
Course Finance
Keywords Public welfare donation Tax Tax policy
CLC F812.42
Type Master's thesis
Year 2010
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As the constant development of economy in China, people’s living standard is getting better and better. However, the income gap is expanding, and there happens a lot of natural disasters, such as the Wenchuan Earthquake and the snowstorm in south China in 2008, as well as the Yushu Earthquake and the Zhouqu Debris Flow, etc. In the face of disasters, charity donation, as "the third allocation of GNP" becomes more and more important. As a symbol of social civilization and progress, the development of Charity is one of the bases to achieve a harmonious socialist society. Meanwhile, the charity donation requires the supportive intervention of the government. Also, the role of tax policies cannot be neglected. Unfortunately now the research on the tax motivation policies about charity donation is not quite sufficient. Furthermore, the reform of the current tax policy has been lagging behind the need for the further development of public welfare donations. Therefore, the study for charity motivation policies related to public welfare donations is very significant.There are five parts in this essay.Part One is the introduction, which includes the motivation of the thesis theme, the summary of study at home and abroad, the research method, and the structure arrangement.Part Two is the theoretical analysis related to public welfare donation. First, the concepts of public welfare charity and NPO are defined. Second, the function of public welfare donations is explained. I believe that philanthropy assumes an important social function in narrowing the income gap between the poor and the rich, developing the spiritual civilization and achieving social harmony. The third is the analysis on the economic theory of public welfare donations, which includes that public welfare donations can make up for the government absence of public goods; that public welfare donation is a kind of Pareto improvement which can increase the whole social welfare; and that public welfare donation is a third allocation of national income. Last but not least is the mechanism of tax policies on public welfare donation.Part Three is the status analysis of china’existing preferential tax policies. In this part, I mainly discuss the status and the shortcomings of China’s public welfare donation and the reason why China’s public welfare establishments progresses so slowly. Then, I summarize the contents of preferential tax policies related with public welfare donation. Based on that, I expound the shortcomings of china’existing preferential tax policies, for example:the current income tax is flawed about donations; the tax policies of NPO are incomplete and imperfect; the turnover tax policy and property tax policy on charity donations have defects and deficiencies, etc.Part Four is the international experience about the preferential tax policy on public welfare. The essay introduces the tax public welfare donation policies in U.S., U.K. and Japan, and there are some experiences for us to learn.In Part Five are suggestions to inspire China’s tax policies on public welfare donation, which includes:perfect income tax policy, turnover tax policy and property tax policy that encourage public welfare donations; introduce heritage tax and gift tax to promote public welfare donations; improve the tax policy of NPO; strengthen the publicity of tax preferential policies for public welfare donations and so on.

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