财税与公共管理学院知识库

      Public donations play an important role in China's poverty alleviation, emergency rescue, disaster relief and anti-epidemic efforts. The three years of COVID-19 have also witnessed the indispensable role of public donations. Under the background of the third distribution and the realization of common prosperity, the problem of public welfare donation deserves further study. However, there are some problems in the policy of public welfare donation in China, which affect the enthusiasm of social donation. The imperfection of tax preferential policies for public welfare donation is one of the important factors affecting public welfare donation.

      Since the amount of corporate donation accounts for a large proportion of the overall donation, this paper first takes the case of corporate donation as the entry point, starts with the status situation of public welfare donation in China and the existing tax preferential policies, and then combs and analyzes the status situation of public welfare donation in China. This paper mainly analyzes the problems existing in the current tax preferential policies of public welfare donation in China, such as the low standard degree and the unreasonable tax preferential policies between the recipient and the donor. Secondly, using typical cases, the author analyzes the unreasonable deduction standard of labor donation and individual donation. In view of these problems, this paper further investigates and compares the tax preferential policies and systems of public welfare donation in the United States, The United Kingdom and Singapore, and puts forward mature experience for China's reference on the basis of summarizing the tax preferential policies and systems of public welfare donation in various countries and regions. Finally, the paper puts forward specific optimization countermeasures and schemes: first, to improve the standard degree of tax preferential policy, to provide a strong legal basis for the public welfare donation tax preferential policy; Second, we need to clearly define the categories of recipients and the corresponding deduction ratio, and refine preferential policies for both recipients so that donors can enjoy structured tax cuts. Third, we will improve the preferential tax deduction policy for donations, clarify the deduction standards for labor and in-kind donations, and optimize the pre-tax deduction mechanism for individual donations.

      To sum up, the research on tax preference policies for public welfare donations can improve the relevant policy system in China, further optimize the tax preference system for public welfare donations, thus enhancing the enthusiasm of the whole society for public welfare undertakings and providing strong policy support for promoting the third distribution of the society.