Matches in SemOpenAlex for { <https://semopenalex.org/work/W2366089108> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W2366089108 abstract "The enterprise income tax system is a lubricant of enterprise motive for philanthropy. From the practice experience in the United States,the enterprise income tax system is a booster development of American philanthropy: In the first place,America has made the enterprise income tax preferential policies pointed to the charitable donation directly; on the second place,America has carried out the progressive tax rate based onfairness; in the third place,the tax policy on charity has a high level of legislation,and is a perfect system; last but not the lest,the enterprise income tax system is compatible and complementary with the individual income tax system. From the actual situation in China,the enterprise income tax system is an institutional bottleneck of the development of current Chinese philanthropy career. The reason includes three aspects as follows: Firstly,the enterprise tax burden is too heavy; Secondly,Statutory Taxation Principle is missing; Thirdly,the tax preferential policy has many defects; Therefore,the reform of enterprise income tax system is a real call for the development of Chinese philanthropy. It is necessary to strengthen administer taxes in accordance with the law,to reduce the tax burden of enterprises,and to design the enterprise income tax preferential policies for charitable donation scientifically." @default.
- W2366089108 created "2016-06-24" @default.
- W2366089108 creator A5037326334 @default.
- W2366089108 date "2013-01-01" @default.
- W2366089108 modified "2023-09-23" @default.
- W2366089108 title "On the Promotion of the Reform of Enterprise Income Tax System and the Development of Philanthropy" @default.
- W2366089108 hasPublicationYear "2013" @default.
- W2366089108 type Work @default.
- W2366089108 sameAs 2366089108 @default.
- W2366089108 citedByCount "0" @default.
- W2366089108 crossrefType "journal-article" @default.
- W2366089108 hasAuthorship W2366089108A5037326334 @default.
- W2366089108 hasConcept C100001284 @default.
- W2366089108 hasConcept C111326686 @default.
- W2366089108 hasConcept C113216237 @default.
- W2366089108 hasConcept C144133560 @default.
- W2366089108 hasConcept C145236788 @default.
- W2366089108 hasConcept C162077342 @default.
- W2366089108 hasConcept C162324750 @default.
- W2366089108 hasConcept C165786947 @default.
- W2366089108 hasConcept C172008318 @default.
- W2366089108 hasConcept C51303962 @default.
- W2366089108 hasConcept C514942387 @default.
- W2366089108 hasConcept C551662922 @default.
- W2366089108 hasConcept C55214782 @default.
- W2366089108 hasConcept C557009689 @default.
- W2366089108 hasConcept C74939039 @default.
- W2366089108 hasConceptScore W2366089108C100001284 @default.
- W2366089108 hasConceptScore W2366089108C111326686 @default.
- W2366089108 hasConceptScore W2366089108C113216237 @default.
- W2366089108 hasConceptScore W2366089108C144133560 @default.
- W2366089108 hasConceptScore W2366089108C145236788 @default.
- W2366089108 hasConceptScore W2366089108C162077342 @default.
- W2366089108 hasConceptScore W2366089108C162324750 @default.
- W2366089108 hasConceptScore W2366089108C165786947 @default.
- W2366089108 hasConceptScore W2366089108C172008318 @default.
- W2366089108 hasConceptScore W2366089108C51303962 @default.
- W2366089108 hasConceptScore W2366089108C514942387 @default.
- W2366089108 hasConceptScore W2366089108C551662922 @default.
- W2366089108 hasConceptScore W2366089108C55214782 @default.
- W2366089108 hasConceptScore W2366089108C557009689 @default.
- W2366089108 hasConceptScore W2366089108C74939039 @default.
- W2366089108 hasLocation W23660891081 @default.
- W2366089108 hasOpenAccess W2366089108 @default.
- W2366089108 hasPrimaryLocation W23660891081 @default.
- W2366089108 hasRelatedWork W2348586573 @default.
- W2366089108 hasRelatedWork W2352930391 @default.
- W2366089108 hasRelatedWork W2355991882 @default.
- W2366089108 hasRelatedWork W2357470023 @default.
- W2366089108 hasRelatedWork W2362883956 @default.
- W2366089108 hasRelatedWork W2367380445 @default.
- W2366089108 hasRelatedWork W2371445458 @default.
- W2366089108 hasRelatedWork W2371994004 @default.
- W2366089108 hasRelatedWork W2372460925 @default.
- W2366089108 hasRelatedWork W2377894961 @default.
- W2366089108 hasRelatedWork W2381659622 @default.
- W2366089108 hasRelatedWork W2381866297 @default.
- W2366089108 hasRelatedWork W2382767877 @default.
- W2366089108 hasRelatedWork W2386013321 @default.
- W2366089108 hasRelatedWork W2386910949 @default.
- W2366089108 hasRelatedWork W2390235616 @default.
- W2366089108 hasRelatedWork W2742020912 @default.
- W2366089108 hasRelatedWork W2977785531 @default.
- W2366089108 hasRelatedWork W3125042422 @default.
- W2366089108 hasRelatedWork W3125500289 @default.
- W2366089108 isParatext "false" @default.
- W2366089108 isRetracted "false" @default.
- W2366089108 magId "2366089108" @default.
- W2366089108 workType "article" @default.