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税收是影响社会捐赠的外在因素之一,它可通过影响社会捐赠的内在动机和其他外在影响因素而对社会捐赠产生激励作用。就个人捐赠而言,个人所得税可通过收入效应和价格效应作用于个人的收入和捐赠价格,从而影响捐赠主体的偏好和内在动机,有效促进现金捐赠的增加,也可以通过直接和间接两种方式影响捐赠主体的直接收益来影响时间或服务捐赠。此外,遗产税也同样会通过收入效应和价格效应作用于遗产额和遗产的税收价格,影响捐赠主体的偏好和动机。就企业捐赠而言,税收会通过影响公司利润和公司管理者的偏好来影响公司捐赠,根据利润最大化模型的分析,税收激励对公司捐赠只具有短期效应,而根据效用最大化模型的分析,税收激励对公司捐赠具有长期效应。在对社会捐赠的影响因素以及税收激励社会捐赠的作用机制进行理论分析后,《社会捐赠及其税收激励研究》选取了代表三种不同捐赠模式的国家——美国、日本和荷兰,对其社会捐赠税收激励进行了回顾与评价。通过对这三个国家的社会捐赠税收激励的总结,可以看出这些国家的税收激励获得了显著的价格效应和收入效应,政策的成功主要源于以下方面的基础:(1)内在动机的驱使;(2)具有较高的经济发展水平和人均国民收入;(3)具有较为完善的社会捐赠政策体系和先进的征管手段;(4)具有较为完善的非政府组织体系。与发达国家相比,中国的社会捐赠起步较晚,自20世纪90年代才得以发展。经过十多年的实践,中国的社会捐赠在规模、形式、结构等方面有了一定的改善,但仍存在捐赠规模小、捐赠形式少、公众参与率低等多种问题。除受经济状况、非政府组织等因素的影响外,税收激励的影响也不容小觑。但就个人捐赠而言,问卷调查的结果显示其政策效应并不明显。就企业捐赠而言,按照2006年对山东省256家企业进行问卷调查的相关数据进行的计量分析结果,企业捐赠额与税收价格成反比,即随着税收价格的降低,或者企业捐赠可扣除比例的提高,企业捐赠额也会随之增加,企业所得税的价格效应较为显著,说明中国的税收激励发挥了一定的作用,但有待进一步改善和强化。在此基础上,《社会捐赠及其税收激励研究》设计与构建了社会捐赠税收激励体系的总体设想。一是完善社会捐赠税收激励体系;二是完善社会捐赠税收征管体系;三是强化与推广社会捐赠税收激励宣传教育;四是完善其他配套措施,包括推进捐赠立法进程,强化对捐赠事业的宣传和加强对非政府组织的监管。","今年外借册数":0,"编目审核员":"","调配时间":"","索书号A":"C913.7/G87","责任者三":"","责任者二":"","分类":"","编目审核":0,"预约数":0,"编目审核日期":"","封面地址":"","内容介绍":"","责任者四":"","文献类型":0,"图象页数":0,"责任者":"郭健著","版次":"","下载":0,"种次字符数据":"","分类数据":"","出版者2":"经济科学出版社","MARC类型":"","封面服务器ID":0,"首馆键码":1,"索书号15":"","采编审核日期":"","索书号14":"","索书号13":"","索书号12":"","索书号11":"","责任者2":"郭健著","索书号10":"","全文地址":"","题名":"社会捐赠及其税收激励研究","翻译题名":"","处理日期":1246493134000,"分类字母":"","题名缩写":"","丛书名":"","册数":3,"索书号16":"","累计外借册数":12,"调配员":"","修改人员":55,"出版者":"经济科学出版社","创建时间":"","卷标":"","种次":"","下载服务器ID":0,"下载地址":""},"ID":"084dcd2cebb7d70ad485619b1d3bd4ce"}]