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本文对中国内地基金会税收政策的现状进行了分析,并借鉴国外的相关做法和经验,提出了完善基金会税收制度,应对基金会营利性收入给予税收优惠,捐赠者所得税的税前扣除应可以顺延,建议逐步开征遗产税、赠与税,简化程序、保证税收优惠措施的落实,建立有针对性、完善的基金会税收管理体系等建议。
This paper analyzes the present situation of the taxation policies of foundations in Mainland China and draws lessons from relevant practices and experiences in foreign countries. It proposes to perfect the taxation system of foundations and give preferential tax treatment to the for-profits of foundations. The pre-tax deduction of donors’ income tax should be able to Postponed, it is recommended that the gradual introduction of inheritance tax, gift tax, streamline procedures, to ensure the implementation of tax incentives, the establishment of targeted and perfect Foundation tax management system and other recommendations.