ACKNOWLEDGMENTS | 第1-9页 |
摘要 | 第9-10页 |
ABSTRACT | 第10-12页 |
CHAPTER ONE INTRODUCTION | 第12-22页 |
·Definitions of Philanthropy, Charity, Public Welfare and Non-profit Organizations | 第12-13页 |
·Literature Review | 第13-19页 |
·Colonial Origins | 第14-17页 |
·Growth | 第17-18页 |
·Increasing Diversity | 第18-19页 |
·Recent Development | 第19页 |
·Objectives | 第19-20页 |
·Research Methodology | 第20-22页 |
CHAPTER TWO CORPORATE CHARITY | 第22-33页 |
·Modern Corporations | 第22-24页 |
·General Social Context | 第24-26页 |
·Categories of Corporate Giving | 第26-28页 |
·Motives and Barriers for Corporate Giving | 第28-33页 |
CHAPTER THREE NON-PROFIT ORGANIZATIONS RELATED TO PHILANTHROPY | 第33-43页 |
·Development Process of the Australian NPOs | 第33-36页 |
·Relationship between the Australian Government and the Non-profit Organizations Related to Philanthropy | 第36-39页 |
·Governmental Purchase in Philanthropy | 第39-43页 |
·Purchase Principles | 第39-41页 |
·Purchase Modes | 第41-43页 |
CHAPTER FOUR TAX CONCESSION POLICIES RELATED TO AUSTRALIANPHILANTHROPY | 第43-59页 |
·General Introduction | 第43-45页 |
·Deduction for Income Tax | 第45-51页 |
·Classification of Non-profit Organizations That Enjoy Free Income Tax | 第47-48页 |
·Free-Tax Endorsement for Charitable Organizations | 第48-51页 |
·Tax Deduction for Gifts | 第51页 |
·Goods and Services Tax (GST) Deduction | 第51-53页 |
·Tax Concession for Employees | 第53-55页 |
·Tax Concession for Volunteers | 第55-59页 |
·Reward, Compensation and Allowance | 第55-57页 |
·Pre-tax Deduction for Volunteers | 第57页 |
·Goods and Service Tax Concession for Volunteers | 第57-59页 |
CHAPTER FIVE CONCLUSION | 第59-68页 |
·Suggestions for the Chinese Government | 第59-63页 |
·Transforming Governmental Functions and Valuing Cooperation with NPOs | 第59-60页 |
·Strengthening the Fundraising Capability of Civilian Organizations and the Enacting of Tax Concession Policies | 第60-61页 |
·Improving Tax Policies for Civilian Organizations | 第61-62页 |
·Facilitating Institutional Reforms | 第62-63页 |
·Suggestions for Chinese Non-profit Organizations | 第63-68页 |
·Improving Provisions of the Public Service | 第63-64页 |
·Valuing Collaboration with the Government and the Independence of Civilian Organizations | 第64页 |
·Identifying Service Objectives,Purchase Content and Normalizing Purchase Procedures | 第64-68页 |
BIBLIOGRAPHY | 第68-73页 |