Xiangli Li, Youyan Xia

(School of Economics and Finance, South China University of Technology)

Abstract：

This article explores the internal theoretical basis for tax incentives for charitable donations from the three levels of government, market, and society, as well as the internal characteristics of charitable donations and tax regulation. Tax incentives for charitable donations are an effective means for the state to regulate income distribution, and tax incentives for charitable donations can encourage donors to make more charitable donations; Using different tax categories as the object of examination, analyze the mechanism of tax incentives for charitable donations through direct and indirect incentives; Build a tax incentive policy system for charitable donations that is interrelated with tax systems, tax policies, and tax administration, clarify the relationships between various elements in the system, define incentive goals, and propose improvement measures for existing incentive policies that meet the needs of this system from the perspectives of subject, content, and environment.

Key Words：

tax incentives; charitable donations; income distribution