發(fā)布時間：2018-03-24 02:24

  本文選題：非貨幣性資產(chǎn)　切入點：捐贈　出處：《稅務(wù)研究》2017年10期

【摘要】：非貨幣性資產(chǎn)已成為我國個人捐贈的重要來源,但相關(guān)稅收制度尚不健全。美國稅法規(guī)定,捐贈有形和無形資產(chǎn),都可以按照調(diào)整后收入的一定比例進行稅前扣除。超額結(jié)轉(zhuǎn)和按年計稅,擴大了稅前扣除額度;細化的扣除范圍和估值規(guī)則,增強了納稅操作性;通過資產(chǎn)計價和扣除比例規(guī)定,維護了政府和捐贈雙方權(quán)益;贈予(含代際轉(zhuǎn)移)稅的配合,也是其制度的可借鑒之處。同時吸取美國教訓(xùn),我國應(yīng)鼓勵高收入群體捐贈,注重稅收優(yōu)惠彈性分析,同時避免慈善捐贈的返還性,并防止股權(quán)捐贈中的避稅問題。
[Abstract]:Non monetary assets has become an important source of China's personal donations, but the tax system is not perfect. The provisions of the tax law, giving the tangible and intangible assets can be deducted according to a certain proportion of adjusted income. Excess carryover and annual tax, expand the tax deduction amount before the deduction scope and refinement; the valuation rules, strengthen tax operation; through asset valuation and deducting the proportion of government regulations, maintain the interests of both sides and donations; gift tax (including intergenerational transfer), the system can be used for reference. At the same time, draw lessons from the United States, China should encourage high-income groups to donate, focus on the analysis of tax elasticity, at the same time to avoid the return of charitable donation, and to prevent tax evasion in equity donation.

【作者單位】： 天津市經(jīng)濟發(fā)展研究院;天津財經(jīng)大學(xué)經(jīng)濟學(xué)院;
【基金】：國家社會科學(xué)基金一般項目“行為經(jīng)濟學(xué)視角下的個人所得稅改革研究”(項目編號:14BJY16) 天津財經(jīng)大學(xué)2016年研究生科研資助計劃“個人所得稅納稅人決策的影響因素分析”(項目編號:2016TCB01)的階段性成果
【分類號】：D922.182.3;F812.42

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