摘要
增值税政策是支持公益慈善事业发展的重要激励措施。英国通过系统全面且具有针对性的增值税制度设计,切实减轻了公益慈善活动的税收负担。其制度构建主要围绕三个方面:一是慈善捐赠基本不列入征税范围;二是慈善组织提供某些应税活动可免征增值税或者适用零税率;三是允许慈善组织以零税率或低税率优惠采购特定货物和服务。我国目前支持公益慈善活动的增值税政策缺乏系统性、涉及范围窄、力度偏弱,难以有效发挥促进作用。可借鉴英国经验,在公益慈善捐赠、慈善活动开展、慈善组织购入等方面,对我国公益慈善事业的增值税制度加以完善。
VAT policies are important incentive measur es to support the development of public welfare and charitable causes.The UK has designed a systematic,comprehensive and targeted VAT system to effectively reduce the tax burden of public welfare and charity activities.Its institutional construction mainly focuses on three aspects:First,charitable donations are generally excluded from the scope of taxation.Second,charitable organizations may be exempt from VAT or subject to zero-rated treatment when engaging in certain taxable activities.Third,charitable organizations are allowed to purchase specific goods and services at a zero tax rate or a low tax rate.Currently,China's VAT policies supporting public welfare and charitable activities lack systematic design,cover a narrow scope,and have limited impact,failing to effectively promote these causes.We can draw on the experience of the UK and improve the VAT system for public welfare and charity undertakings in China in terms of public welfare and charity donations,the conduct of charity activities,and the purchases of charitable organizations.
出处
《财政科学》
2025年第5期94-102,152,共10页
Fiscal Science
关键词
公益慈善
增值税
慈善组织
税收优惠
Public Welfare and Charity
VAT
Charitable Organizations
Tax Incentives
