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2021 , Vol. 65 >Issue 6: 63 - 71

DOI: https://doi.org/10.13266/j.issn.0252-3116.2021.06.007

SERVICE RESEARCH

Research on Tax Preferential Policy for Donating Public Library

  • Zhao Qingxiang
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  • School of Information Management, Sun Yat-sen University, Guangzhou 510006

Received date: 2020-11-02

  Revised date: 2021-03-08

  Online published: 2021-04-22

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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

Cite this article

Zhao Qingxiang . Research on Tax Preferential Policy for Donating Public Library[J]. Library and Information Service, 2021 , 65(6) : 63 -71 . DOI: 10.13266/j.issn.0252-3116.2021.06.007

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