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The Income Tax Exemption and Charities: China and the United States Compared

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DOI: 10.25236/icbdem.2020.023


Yiling Lu

Corresponding Author

Yiling Lu


Charitable donation is an important part of socio-economic redistribution. Although people's willingness to donate to the poor has gradually increased with economic development, the soil of charity is still not fertile in China. This paper mainly focuses on this problem from the perspective of tax preferences. By comparing the current situation of philanthropy and relevant tax preference policy in China and the United States, this paper analyzes the reasons why people's charity will is not stimulated, and it proposes improvements on tax policy to promote the development of philanthropy.


charitable donation; tax preference policy; comparison between Chinese and the United States;