公(gong)(gong)(gong)(gong)(gong)益(yi)性(xing)捐(juan)(juan)贈(zeng)(zeng)(zeng)是指按照(zhao)《中華(hua)人民共和國(guo)(guo)(guo)公(gong)(gong)(gong)(gong)(gong)益(yi)事(shi)(shi)業(ye)(ye)捐(juan)(juan)贈(zeng)(zeng)(zeng)法(fa)》規(gui)定向非營(ying)利(li)公(gong)(gong)(gong)(gong)(gong)益(yi)事(shi)(shi)業(ye)(ye)的(de)(de)捐(juan)(juan)贈(zeng)(zeng)(zeng)支出(chu)。作(zuo)為我(wo)國(guo)(guo)(guo)社(she)(she)(she)(she)會(hui)組(zu)織(zhi)的(de)(de)重(zhong)要籌資渠道(dao)，公(gong)(gong)(gong)(gong)(gong)益(yi)性(xing)捐(juan)(juan)贈(zeng)(zeng)(zeng)對于發展(zhan)(zhan)壯(zhuang)大社(she)(she)(she)(she)會(hui)組(zu)織(zhi)、推(tui)(tui)動我(wo)國(guo)(guo)(guo)慈善(shan)(shan)(shan)事(shi)(shi)業(ye)(ye)發展(zhan)(zhan)、完善(shan)(shan)(shan)社(she)(she)(she)(she)會(hui)保障體(ti)系具(ju)有重(zhong)要意義。根(gen)據中華(hua)人民共和國(guo)(guo)(guo)民政(zheng)部(bu)編寫的(de)(de)《中國(guo)(guo)(guo)民政(zheng)統計年(nian)鑒——2008》，2007年(nian)民政(zheng)部(bu)門(men)、慈善(shan)(shan)(shan)會(hui)、各(ge)類(lei)基金會(hui)總(zong)計收(shou)(shou)到(dao)社(she)(she)(she)(she)會(hui)捐(juan)(juan)贈(zeng)(zeng)(zeng)款物148.387億(yi)元，其(qi)中社(she)(she)(she)(she)會(hui)捐(juan)(juan)贈(zeng)(zeng)(zeng)款132.82億(yi)元。為鼓勵(li)社(she)(she)(she)(she)會(hui)公(gong)(gong)(gong)(gong)(gong)益(yi)性(xing)捐(juan)(juan)贈(zeng)(zeng)(zeng)行(xing)為，推(tui)(tui)動我(wo)國(guo)(guo)(guo)公(gong)(gong)(gong)(gong)(gong)益(yi)事(shi)(shi)業(ye)(ye)的(de)(de)健康發展(zhan)(zhan)，國(guo)(guo)(guo)家有關(guan)部(bu)門(men)出(chu)臺了一系列的(de)(de)公(gong)(gong)(gong)(gong)(gong)益(yi)性(xing)捐(juan)(juan)贈(zeng)(zeng)(zeng)稅(shui)(shui)收(shou)(shou)優惠(hui)政(zheng)策，但由于我(wo)國(guo)(guo)(guo)公(gong)(gong)(gong)(gong)(gong)益(yi)事(shi)(shi)業(ye)(ye)的(de)(de)重(zhong)要參與(yu)力量(liang)——社(she)(she)(she)(she)會(hui)組(zu)織(zhi)，尤其(qi)是公(gong)(gong)(gong)(gong)(gong)益(yi)性(xing)社(she)(she)(she)(she)會(hui)團體(ti)，起步較晚(wan)，相(xiang)關(guan)規(gui)章制(zhi)度不夠(gou)健全，導(dao)致(zhi)政(zheng)策的(de)(de)制(zhi)定、推(tui)(tui)行(xing)遭(zao)遇瓶(ping)頸。本文通過對國(guo)(guo)(guo)際(ji)社(she)(she)(she)(she)會(hui)尤其(qi)是美國(guo)(guo)(guo)、加拿大、德國(guo)(guo)(guo)公(gong)(gong)(gong)(gong)(gong)益(yi)性(xing)捐(juan)(juan)贈(zeng)(zeng)(zeng)稅(shui)(shui)收(shou)(shou)優惠(hui)政(zheng)策的(de)(de)介(jie)紹(shao)，結合我(wo)國(guo)(guo)(guo)公(gong)(gong)(gong)(gong)(gong)益(yi)性(xing)捐(juan)(juan)贈(zeng)(zeng)(zeng)稅(shui)(shui)收(shou)(shou)優惠(hui)政(zheng)策實際(ji)，提(ti)出(chu)相(xiang)應的(de)(de)政(zheng)策建(jian)(jian)議。旨在為發揮公(gong)(gong)(gong)(gong)(gong)益(yi)性(xing)捐(juan)(juan)贈(zeng)(zeng)(zeng)稅(shui)(shui)收(shou)(shou)優惠(hui)政(zheng)策的(de)(de)效(xiao)能作(zuo)用、加強社(she)(she)(she)(she)會(hui)組(zu)織(zhi)尤其(qi)是公(gong)(gong)(gong)(gong)(gong)益(yi)性(xing)社(she)(she)(she)(she)會(hui)團體(ti)建(jian)(jian)設、推(tui)(tui)動公(gong)(gong)(gong)(gong)(gong)益(yi)事(shi)(shi)業(ye)(ye)健康發展(zhan)(zhan)獻言獻策。

一、國際社會(hui)公益(yi)性(xing)捐贈稅收優惠政策

目(mu)前，國際(ji)上對(dui)于(yu)公(gong)益(yi)(yi)性捐(juan)(juan)(juan)贈有(you)四種不同(tong)的(de)稅(shui)收(shou)優惠政(zheng)策(ce)，包括：減(jian)免(mian)(mian)、抵(di)免(mian)(mian)、受益(yi)(yi)方(fang)案(an)和指(zhi)(zhi)(zhi)定方(fang)案(an)。減(jian)免(mian)(mian)是指(zhi)(zhi)(zhi)減(jian)少(shao)應納(na)稅(shui)所(suo)得(de)額(e)；抵(di)免(mian)(mian)則是指(zhi)(zhi)(zhi)減(jian)少(shao)納(na)稅(shui)人(ren)的(de)應繳稅(shui)額(e)；受益(yi)(yi)方(fang)案(an)和指(zhi)(zhi)(zhi)定方(fang)案(an)，是指(zhi)(zhi)(zhi)捐(juan)(juan)(juan)贈人(ren)以實際(ji)納(na)稅(shui)義務支付(fu)給指(zhi)(zhi)(zhi)定組織(zhi)。美國規(gui)定個(ge)人(ren)最高可(ke)獲得(de)相(xiang)(xiang)當于(yu)其所(suo)得(de)額(e)的(de)50%的(de)減(jian)免(mian)(mian)額(e)，而(er)(er)澳大(da)利(li)亞對(dui)此沒有(you)任何限(xian)制；加拿(na)大(da)自1988年實行(xing)納(na)稅(shui)抵(di)免(mian)(mian)制度，邊際(ji)稅(shui)率高的(de)納(na)稅(shui)人(ren)抵(di)免(mian)(mian)額(e)相(xiang)(xiang)當于(yu)減(jian)免(mian)(mian)額(e)，邊際(ji)稅(shui)率低的(de)納(na)稅(shui)人(ren)抵(di)免(mian)(mian)額(e)高于(yu)減(jian)免(mian)(mian)額(e)；而(er)(er)英(ying)國采(cai)用納(na)稅(shui)受益(yi)(yi)方(fang)法，這種方(fang)法不對(dui)捐(juan)(juan)(juan)贈人(ren)直接激勵，但對(dui)于(yu)認真做捐(juan)(juan)(juan)贈規(gui)劃(hua)的(de)納(na)稅(shui)人(ren)卻(que)頗有(you)益(yi)(yi)處；匈(xiong)牙利(li)、斯洛伐克(ke)、羅馬(ma)尼亞則采(cai)用“稅(shui)款(kuan)指(zhi)(zhi)(zhi)定”法，納(na)稅(shui)人(ren)可(ke)以將其應繳納(na)的(de)部分捐(juan)(juan)(juan)款(kuan)，捐(juan)(juan)(juan)獻(xian)給由他們指(zhi)(zhi)(zhi)定的(de)社會組織(zhi)。

美國、加(jia)拿大作為社會組織發展相對成熟的國家，其(qi)相關(guan)的稅收(shou)(shou)政策也(ye)較為完善，因此在此著重介紹美國、加(jia)拿大的稅收(shou)(shou)優惠政策；同時也(ye)介紹被譽為大陸法系代表——德國相關(guan)的捐(juan)贈優惠性稅收(shou)(shou)政策，以供借(jie)鑒。

（一）美(mei)國公益(yi)性捐贈稅收優惠政策

美國稅法所規定的享受捐贈稅前扣除優惠政策，必須向免稅機構提供捐贈。聯邦法典第