【摘要】 在目前的经济转型过程中,中国不仅面临着"市场失灵"和"政府失灵"问题,而且还面临着日益严峻的第三配置失效问题,其突出表现就是慈善经济发展的严重滞后。面对经济转型过程中出现的慈善经济失效问题,各界人士又见仁见智。对此,从税收政策视角,就税收政策对慈善捐赠的影响机理及其应对政策取向进行了分析。更多还原

【Abstract】 During China’s economic transition at present,China faces not only the problems of "market failure" and "government failure",but also the increasingly severe the third allocation failure,which manifests in the far lagging behind of the charitable economy development.Facing the problems,scholars and researchers provide different solutions.The paper,from the perspective of tax policy,analyses the influence of tax policy on charity donation and its countermeasures.更多还原