重大突发公共卫生事件公益性捐赠个人所得税税前扣除问题研究
公益性捐赠税前扣除对于促进重大突发公共卫生事件中的公益性捐赠有着重要作用.新冠疫情期间,国家从扣除比例、捐款程序、发票等方面放宽了公益性捐赠税前扣除的限制,有效激励了疫情期间的公益性捐赠.但仍然存在捐赠品界定不合理、不清晰,税收优惠集中于疫中支持,税收优惠缺乏稳定法律法规体系等问题.本文通过借鉴美国相关经验,提出了我国重大突发公共卫生事件中公益性捐赠个税扣除体系构建思路....
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| Veröffentlicht in: | 财政科学 2021-03 (3), p.36-43 |
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| creator | 姚凤民 陆帆 |
| description | 公益性捐赠税前扣除对于促进重大突发公共卫生事件中的公益性捐赠有着重要作用.新冠疫情期间,国家从扣除比例、捐款程序、发票等方面放宽了公益性捐赠税前扣除的限制,有效激励了疫情期间的公益性捐赠.但仍然存在捐赠品界定不合理、不清晰,税收优惠集中于疫中支持,税收优惠缺乏稳定法律法规体系等问题.本文通过借鉴美国相关经验,提出了我国重大突发公共卫生事件中公益性捐赠个税扣除体系构建思路. |
| doi_str_mv | 10.3969/j.issn.2096-1391.2021.03.006 |
| format | Article |
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| source | 国家哲学社会科学学术期刊数据库 (National Social Sciences Database) |
| title | 重大突发公共卫生事件公益性捐赠个人所得税税前扣除问题研究 |
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