【作者】 杨娟；

【导师】 胡光志；

【作者基本信息】 重庆大学 ， 经济法学， 2017， 博士

【摘要】 《慈善法》的实施使我国慈善事业迈入新的台阶。该部法律改革了我国慈善事业管理体制并且对相关制度进行了创新。就慈善管理体制改革的内容而言,该部法律改变以前对慈善组织施行的“双重管理体制”,重新对慈善组织的认定条件和程序予以明确;同时加强了对慈善组织及其活动的监督管理,规范了慈善行为。对慈善信托制度的创新而言,《慈善法》降低其设立要求,畅通了社会资源进入慈善领域的通道。就慈善事业促进措施而言,《慈善法》规定慈善组织、捐赠人、受益人依法享受税收优惠。从《慈善法》对管理体制的改革、进行的制度创新和规定的促进措施来看,其以现代慈善事业作为发展目标。现代慈善是一种与过去我国官办慈善不同的慈善事业发展方式,其以民间主导为特征。这种民间主导的慈善事业发展模式使慈善组织的独立性、自主性得到法律保护,并且增强了慈善组织回应社会慈善需求的及时性、高效率。从官办慈善发展方式转变而来的民间主导型慈善事业发展模式为慈善事业的自由发展争取了空间,但这种去行政化的慈善事业发展路径改变了慈善组织获取慈善资源的方式。政府不再直接资助慈善组织开展慈善活动,慈善组织需在慈善市场中通过竞争的方式获得社会捐赠。作为慈善事业发展的物质保障,慈善资源的多少、类型及有效分配事关现代慈善事业追求“以人为本”的价值理念能否实现。因此促进现代慈善事业发展的关键在于慈善组织能够获取足够的慈善资源。自慈善被作为一项事业进行经营开始,慈善税收优惠法律制度就与其相伴相生。这是因为作为一项税法制度,通过利用纳税人趋利避害的心里,慈善税收优惠能激励纳税人做出社会捐赠的选择。而受赠的慈善组织通过有效分配慈善资源,从而可以促进社会公平与稳定的作用。但不同慈善事业发展模式对慈善税收优惠制度的要求是不同的。国外政社合作型慈善事业发展模式下,慈善税收优惠以规范非营利组织及其行为和赋予其税收优惠作为重要内容,因为只有非营利组的规范化发展才能保证其提供符合社会需求的公共服务;而在以美国为代表的民间自治型慈善事业发展模式下,慈善税收优惠的立法不仅最大限度地激励慈善捐赠,且支持慈善组织进行积极的财产管理。因此无论对捐赠人还是慈善组织美国的慈善税收优惠立法都非常宽松。具体表现为不同的捐赠形式都能获得税收优惠,慈善组织可开展相关经营行为并且对该所得给予税收优惠。我国现代慈善事业选择的是一种民间主导的发展模式,因此在慈善税收优惠立法上可借鉴国外立法经验。但现阶段我国慈善事业发展处于转型时期,慈善税收优惠立法理念、基本原则、具体制度的建立还要考虑制度“软着陆”的问题,以使慈善法律关系主体能够适应新的管理体制和制度。过去我国慈善事业是依靠政府权力自上而下推动发展起来的,这种方式使我国慈善事业在中断几十年以后得以迅速发展。但这种类似于政府包办的慈善发展方式也带来不利后果,导致我国慈善组织与政府间部门间存在职能划分不清、人事制度混乱、慈善活动受限的状况。慈善事业也并未形成一种明显的发展模式,与之相对应的慈善税收优惠制度也在这种慈善事业发展模式不清、慈善组织功能受限、社会捐赠热情不高的背景下具有指导思想混乱、背离税收基本原则和具体制度相互矛盾的不足。为满足现代慈善事业发展对慈善资源的需求同时也为提升我国慈善事业造福社会的水平,针对我国目前慈善税收优惠制度的不足,本文提出了以慈善所得税和慈善商品税为主的慈善税收优惠双主体结构。并以此作为构建我国慈善税收优惠法律制度体系的指导思想。另外,鉴于当前我国慈善税收优惠受法律工具主义思想影响无法保持其作为法所应具有的独立的价值追求,本文提出应以利益平衡和结构均衡作为我国慈善税收优惠法律制度体系建立的基本原则,以期平衡税收多方利益冲突的矛盾使慈善税收优惠制度的实施更顺利。以此为前提,本文主要研究内容包括:第一,考察慈善事业发展与慈善税收优惠法律制度的关系。《慈善法》所确立的“大慈善”理念对慈善税收优惠制度的要求高于古代施舍慈善观与近代工具型慈善思想。“大慈善”理念所对应的是一种现代慈善事业发展模式,具有科学性、计划性、组织化、规模化、高效率等特性,现代慈善的这些特征提高了其对慈善税收优惠法律制度的要求。为促进现代慈善事业发展,我们应当对目前的慈善税收优惠法律制度进行完善。第二,从法学、经济学、社会学的视角论证税收优惠激励慈善事业发展的正当性。由于现代慈善事业能够通过对慈善资源的有效配置促进社会公平缓解贫富分化。税收作为具有调节收入分配功能的制度应当发挥其制度优势引导社会财富促进慈善、公益事业发展。国内外经济学者已经证实,税收优惠在政府诸多支持慈善事业发展的政策中是最有效的。因此政府提供有效的慈善税收优惠制度是其支持民间慈善事业发展的主要方式。现代慈善事业的规模化、组织化发展是税收优惠激励慈善事业发展的社会基础,因为慈善组织的兴起及其在慈善税收优惠法律关系中起的中介作用使以税收优惠激励慈善捐赠变得可能。第三,介绍我国现行慈善税收优惠的现状,分析其不足及原因。通过对我国慈善税收优惠制度结构、税种类型、优惠税率方式等进行分析,本文总结得出我国慈善税收优惠制度存在指导思想偏差、基本原则缺失与具体制度设计不合理的缺陷。并指出税收立法以组织国家财政收入为主要目的、慈善事业发展模式与水平和税收优惠的法律工具主义思想等是导致这些不足的主要原因。第四,介绍国外及我国台湾地区慈善税收优惠法律制度,总结其立法经验。对美国慈善税收优惠法律制度的介绍侧重于从其结构体系、税种类型、优惠税率的方式等宏观视角;法国、德国慈善事业发展是合作模式,两国对非营利组织及其行为性质和所得进行的税收优惠规定非常详尽而且标准清晰;本文对日本慈善税收优惠法律制度的介绍侧重于其对非营利组织经营行为所得课税规定;我国台湾地区有关非货币捐赠评估制度的规定能保障捐赠主体获得公平的税收优惠。总结国外及我国台湾地区慈善税收优惠的立法经验。首先,在慈善税收优惠法律制度建立前我们应分析慈善事业发展模式,并以此确定慈善税收优惠制度的重点。其次,我国应使慈善税收优惠的税率形式具有多样性,这样才能更好的激励慈善捐赠。再次,构建与一国主体税制结构相一致的慈善税收优惠体系结构。最后,完善慈善税收优惠法律制度实施的相关制度。第五,完善我国慈善税收优惠法律制度的思考。确立科学的指导思想为慈善税收优惠法律制度完善指明方向。厘清其基本原则,将结构均衡与利益平衡原则作为构建我国慈善税收优惠法律制度体系的基本准则,以保障慈善税收优惠具体制度不偏离法制轨道。完善我国慈善税收优惠具体法律制度及为落实该制度建立相关制度。更多还原

【Abstract】 The implementation of "Charity law" makes China’s charity into a new level.The law has reformed the management system of philanthropy in China and has innovated the relevant system.In terms of the content of the reform of the charity management system,the law has changed the previous management system of charitable organizations to implement the "double management system",re-clarified the conditions and procedures for the establishment of charitable organizations,and strengthened the supervision and management of the charity organization.In terms of charitable trusts,The "Charity law" provisions have reduced its establishment requirements and smooth access to social resources into the field of charity channel.In the case of philanthropy promotion measures,the Charity Act stipulates that charitable organizations,donors and beneficiaries enjoy tax benefits.On the management system reform,the system innovation and the provisions of the promotion measures in Charity Act shows that its development goal is the modern philanthropy.Modern charity is a way of developing charity with different charity in the past.It is characterized by folk dominance.This kind of folk-led charity development model makes the independence and autonomy of charity organizations be protected by law and enhances the timeliness and efficiency of charitable organizations’ response to social charity needs.The development of civil-led philanthropy has spurred space for the free development of charity,but the path to the development of charitable organizations has changed the way of charitable organizations acquiring charitable resources.The government no longer directly subsidizes charitable organizations to carry out charity activities,charitable organizations in the charity market get social donations through a competitive way.As the material basis for the development of charity,how much of the charitable resources,type and effective allocation of modern philanthropy can decide whether the "people-oriented" value can be achieved。So the key to promote the development of modern philanthropy is that charitable organizations can get enough charity resources.Since charity is started as a business,charity tax preferential legal system is associated with it.This is because as a tax law system,through the use of taxpayers’ heart avoiding disadvantages,charitable tax incentives can encourage taxpayers to make the choice of donations.And charitable organizations can promote the role of social equity and stability through the effective allocation of charitable resources.But different philanthropy development model requirements different tax preferential system.Foreign cooperative charity development model,charitable tax concessions will regulate nonprofit organizations and their behavior,and give their tax incentives,because only the standardization development of nonprofit group can ensure that it provide public services;United States as the representative of the civil self-government charity development model,the charity tax incentives legislation not only maximizes the incentive charitable donations,and supports charitable organizations to carry out active property management.So in United States charity tax incentives are very lenient to both the donor and the charity organization.Specific performance as the different forms of donation can get tax incentives,charitable organizations can carry out the relevant business behavior and get taxable benefits to the income.China’s modern charity is a civil-led development model,so we can learn from foreign legislation experience.However,at the present,the development of philanthropy in China is in the period of transition.Setting up the concept of charitable tax preferential legislation,the basic principle and the establishment of specific system should also consider the "soft landing" so that the subject of charity legal relationship can adapt to the new management system and system.In the past,China’s charity development relied on government power,by this way China’s charity development is rapid.But this kind of charitable development has also brought adverse consequences,resulting in the functions division is unclear between charitable organizations and government departments,personnel system chaos,and charitable activities are limited.Philanthropy did not form a clear development model,charitable tax preferential provisions of the guiding ideology is chaos,departure from the basic principles of taxation and specific system of contradictory deficiencies.To meet the needs of modern philanthropy development of charitable resources,and to enhance the level of China’s charity for the benefit of society,in view of the shortcomings of charity tax preferential system in our country,this paper puts forward the charitable tax preferential dual subject structure,which is based on charitable income tax and charity commodity tax.And put it as the guiding ideology of constructing charity tax preferential system in our country.The In addition,Charity tax concessions do not have an independent value pursuit,This paper presents the basic principles which is balance of interests and structural balance.As a prerequisite,the main contents of this paper include:First,this paper investigates the relationship between charity development and charitable tax preferential legal system."Charity law" has higher requirements to charitable tax preferential system than the ancient and modern."Big charity" concept corresponds to a modern philanthropy development model,with scientific,planned,organized,large-scale,high efficiency and other characteristics,these charities of modern charity raise their requirements for charitable tax incentives.In order to promote the development of modern philanthropy,we should improve the current charitable tax concessions.Second,this article argues that tax incentives encourage the development of charity legitimacy from the perspective of law,economics,sociology.As the modern philanthropy can promote social equity and ease the polarization between rich and poor through the effective allocation of charitable resources.Therefore,tax as a system with the function of regulating the distribution of income should play its institutional advantages to encourage the development of charity.Domestic and foreign economists have confirmed that tax incentives are most effective policies to support philanthropy development.Therefore,the government to provide effective charitable tax preferential system is its support for the development of private philanthropy the main way.The large-scale and organized development of modern philanthropy is the social basis for tax incentives to encourage the development of charity,because charitable organizations make it possible to encourage charitable donations with tax incentives.Thirdly,it introduces the current situation of charity tax concessions in China,analyzes its shortcomings and causes.Through the analysis of China’s charity tax preferential system structure,tax type and preferential tax rate method,it is concluded that there are some defects in the guiding system of charitable tax preferential system,the lack of basic principles and the irrational design of specific system design,and pointed out that tax legislation to organize National fiscal revenue as the main purpose,philanthropy development model and the level and tax incentives of legal instrumentalism is the main reason leading to these deficiencies.Fourth,it introduces foreign and China’s Taiwan charitable tax preferential legal system,summed up its legislative experience.The introduction of the legal system of charitable tax incentives in the United States focuses on macroeconomic perspectives from the aspects of its structural system,tax type and preferential tax rate.In France and Germany the development of charity is a model of cooperation,the tax concessions between the two countries on the nature and income of nonprofit organizations and their conduct are very detailed;this paper introduces the Japanese charity tax preferential legal system on its taxation to nonprofit organization’s operating conduct;China’s Taiwan region on non-monetary donation assessment system can ensure the donor body obtaining a fair tax incentives.This paper summarizes the legislative experience of charitable tax concessions in Taiwan and abroad.First of all,before the establishment of the charity tax preferential legal system,we should analyze the development model of charity in our country and determine the focus of the charity tax preferential system.Second,we should make the preferential tax rate diversification,so as to better encourage charitable donations.Thirdly,we construct a charitable tax preferential system structure which is consistent with the structure of the main tax system of a country.Finally,we should improve the charity tax preferential relevant legal system.Fifth,this part mainly introduces how to improve charitable tax preferential legal system.We should establish the scientific guiding ideology for the charitable tax preferential legal system.To clarify the basic principles,structural balance and balance of interests is the basis for the construction of China’s charity tax preferential legal system,which can protect the basic rules of charitable tax incentives do not deviate from the legal system track.We should improve the specific legal system of charity tax concessions and the relevant systems for the implementation of the system.更多还原