非货币性资产已成为我国个人捐赠的重要来源,但相关税收制度尚不健全。美国税法规定,捐赠有形和无形资产,都可以按照调整后收入的一定比例进行税前扣除。超额结转和按年计税,扩大了税前扣除额度;细化的扣除范围和估值规则,增强了纳税操作性;通过资产计价和扣除比例规定,维护了政府和捐赠双方权益;赠予(含代际转移)税的配合,也是其制度的可借鉴之处。同时吸取美国教训,我国应鼓励高收入群体捐赠,注重税收优惠弹性分析,同时避免慈善捐赠的返还性,并防止股权捐赠中的避税问题。 Non-monetary assets have become an important source of personal donation in China, but the relevant taxation system is still not perfect. The U.S. Tax Law stipulates that the donation of tangible and intangible assets can be deducted before tax in accordance with a certain percentage of the adjusted income. Excess carry-over and annual tax, expanding the amount of pre-tax deductions; detailed deduction range and valuation rules and enhance the tax operation; through asset pricing and deduction of the proportion of the government and donated to protect the rights and interests of both parties; gift (Including intergenerational transfer) with the tax, but also its system can learn from. At the same time draw lessons from the United States, China should encourage high-income groups to donate, pay attention to the flexibility analysis of tax incentives, while avoiding the return of charitable donations, and to avoid tax avoidance in equity donations.