图书情报工作 ›› 2021, Vol. 65 ›› Issue (6): 63-71.DOI: 10.13266/j.issn.0252-3116.2021.06.007

• 工作研究 • 上一篇    下一篇

捐赠公共图书馆获税收优惠政策研究

赵庆香   

  1. 中山大学信息管理学院 广州 510006
  • 收稿日期:2020-11-02 修回日期:2021-03-08 出版日期:2021-03-20 发布日期:2021-04-22
  • 作者简介:赵庆香(ORCID:0000-0003-1589-2681),硕士研究生,E-mail:zhaoqx7@mail2.sysu.edu.cn。

Research on Tax Preferential Policy for Donating Public Library

Zhao Qingxiang   

  1. School of Information Management, Sun Yat-sen University, Guangzhou 510006
  • Received:2020-11-02 Revised:2021-03-08 Online:2021-03-20 Published:2021-04-22

摘要: [目的/意义] 捐赠是社会力量参与公共图书馆发展的重要形式之一,而我国社会捐赠公共图书馆的规模一直很小,研究税收优惠政策的落实对鼓励社会捐赠具有重要实践意义。[方法/过程] 汇集我国现代公共图书馆法规中鼓励捐赠的条款,并从捐赠方、获赠方、优惠方式3个方面梳理现有社会捐赠的税收优惠政策,发现目前社会捐赠公共图书馆获税收优惠的政策存在3个问题:捐赠公共图书馆的相关问题模糊、社会捐赠获税收优惠的限制较多、捐赠公共图书馆缺少享受税收优惠的路径;并介绍美国的税收政策。[结果/结论] 针对捐赠公共图书馆获税收优惠政策现有问题提出相关建议:出台专门的规范性文件、减少捐赠获税收优惠的限制、成立全国性公共图书馆事业基金会。

关键词: 公共图书馆, 公益性捐赠, 慈善捐赠, 社会力量, 税收政策

Abstract: [Purpose/significance] Donation is an important source in the development of public library, but the scale of donations to public libraries in China has been very small. It is of great practical significance to study how to implement preferential tax policies to encourage the society to donate libraries. [Method/process] This paper brought together the provisions in China's modern public library regulations that encourage donations and sorted out the existing preferential tax policies of donations from three aspects:donors, recipients and preferential methods. It was found that there are three problems in the present preferential tax policy of public library donation:issues related to donating to public libraries were vague, social donations were subject to many restrictions on tax incentives, and there was a lack of path for donation to public libraries. Correspondingly, the paper introduced the tax policies in the United States. [Result/conclusion] There are three suggestions being put forward to solve the existing problems of tax preferential policies for donating public libraries:issuing special normative documents, reducing restrictions on donations to receive tax incentives, setting up a national foundation for public library undertaking.

Key words: public library, public welfare donation, charitable donation, social forces, tax preference

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