专访慈善总会孙达：建议加快研究并适时推出遗产税、赠与税

Core Viewpoint - The charity sector in China is transitioning from a supplementary social assistance role to a main channel for the "third distribution," promoting common prosperity and integrating deeply into economic development and social governance [1]. Group 1: Institutional Innovation - Institutional innovation is deemed a decisive factor in promoting the development of the charity sector, aiming to create a long-term mechanism of positive incentives, mutual trust, and value resonance to encourage participation from high-net-worth individuals and enterprises [2]. - There is a need to improve the tax incentive system to enhance donation willingness among high-net-worth individuals, including the introduction of inheritance tax and gift tax, as well as optimizing policies for non-cash asset donations [2][3]. Group 2: Charity Trusts - Charity trusts are highlighted as a significant innovation that integrates financial tools with charitable goals, showing advantages in resource optimization and sustainability [8]. - The total scale of charity trusts in China surpassed 10 billion yuan by the end of 2025, indicating a growing trend towards diverse sources of charitable funding beyond traditional cash donations [8]. Group 3: Social Recognition and Capacity Building - Building a social honor and spiritual incentive system is essential to enhance public recognition of charity, with high-profile recognition for contributing enterprises and individuals [5]. - Strengthening the capacity of charitable organizations is crucial, as donor willingness is highly dependent on the professionalism and credibility of recipient organizations [5]. Group 4: Future Opportunities and Challenges - The "15th Five-Year Plan" period presents significant opportunities for the charity sector, emphasizing the need for supportive policies and a harmonious social atmosphere to encourage participation [11]. - Challenges include the imbalance in charity development and the need for modernization in governance capabilities, with disparities in regional development and internal management standards within charitable organizations [14].