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A Research on The Personal Income Tax Incentives Policy of Public Welfare Donation

Abstract

近年来,随着经济的快速发展,我国城乡居民收入和生活水平普遍提高,越来越多的家庭摆脱了贫困、实现了小康。但与此同时,也带来了贫富差距扩大、贫困弱势群体增多、地区之间发展严重失衡等一系列社会问题。目前,我国的社会保障体系尚未完善,弱势群体得不到妥善的救助,公益慈善事业在公共领域的功能开始日益受到人们的重视。 从政治经济学的角度看,社会财富的分配要经历两个环节:初次分配和再次分配。初次分配是以市场为导向的分配,注重效率;再次分配是以政府为导向的分配,注重公平,其主要手段是税收。而各国的实践发展表明,任何一个经济体制成熟的国家,社会的财富还要经历第三次分配,即公益慈善分配,这种分配是一种自愿行为。然...In recent years, with the rapid economic development of our country, the income of urban and rural residents and living standards are generally improved, more and more families are out of poverty and to achieve a well-off. But at the same time, it also brings a series of social problems, such as a widening gap between rich and poor, the increase of poor and disadvantaged groups, a serious imbalanc...学位:法律硕士院系专业:法学院法律系_法律硕士(JM)学号:1302009115035

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