A Research On The Law Incentive Mechanism Of The Companys' Charity Donation

The company is for-profit in traditional company law, the pursuit of profit maximization is an ultimate goal of the company, Corporate charitable donation is free legal act , its nature is contrary to the company, in the early , the court also recognized this reason, so early companies' charity donation. is banned, Later, with the development of society, the company citizen theory, theory of corporate social responsibility charitable investment theory suggests national legislation has gradually acknowledged the company charitable donations came into effect in 1999,"Public Welfare Donations Law"and the 2006 entry into force of the new"Company Law"is the legal basis of charitable donation legitimacy. Over the years, however, in practice, there are still many our company charitable giving problems to be solved, there is a complex conflict of interestYet for many years, our company charity in practice, there exist many problems to be solved, there exist complex conflicts of interest, Such as: donation cause many conflicts of interest, the incentive mechanism of companys' charitable donations is not sound. To solve these problems, the author believes that we should study deeply the company's charitable giving incentive mechanism in order to play better in practice guidance.This article except preface and epilogue outside is divided into the following four parts:First part: the basic theory of the charity donation. This section firstly introduces the meaning of the charity donations, and legal properties with voluntary, according to the characteristics of gratis, can be defined as the charity donation to social welfare undertakings or other special purpose, in the articles of association and the law does not violate the premise of the name of the company, to the certain assets, real or intangible property voluntary donative other behavior, free from definition concludes the characteristics of this behavior, i.e. main body specificity, company donation has strict finite, commitments have irrevocable sexual etc. At last, the paper introduces the company charitable giving theoretical foundation, at present some scholars believe that the theoretical basis of charitable giving is social responsibility theory of company, incentive theory and charitable investment theory, these theoretical prove the legitimacy of charitable donation. Second part: Research legal incentive mechanism of the major foreign countries. This section describes the United States and the Japanese company charity donation law incentive mechanism and perfect the development situation of legal incentive mechanism adopted measures, the United States has long insisted "ability outside action theory", in 1953 celebrates admits the company charity donation of cases of legitimacy, and confirmed "rationality" standards. Japan has long insisted "power" principle, Passover after 1970s donated to recognize the legitimacy of the legislation. Japan's legislation through the introduction of the theory of the social responsibility of tax and encourage the two aspects of the company made a donation of incentive regulation.Third part: the present situation and the existing problems of the incentive mechanism of our charitable donations. This part of the first analysis of the legislation, charitable donation of charitable donation law the incentive mechanism are scattered in the contract law, the company law, the public welfare beneficiaries in disaster-stricken areas, the enterprise income tax law in such sectors. This section finally expounds company charity incentive mechanism existing problems. At present, our country about company charitable giving, need the theory lacks in law, the charity donation separately presented in the clear company right of charity donation.Fourth Part: perfect strategy of our company charity laws of incentive mechanism. This section from both internal and external perfect our company charity incentive mechanism. We see company charity donation as a legal rights, the author of perfect incentive mechanism is built on the above analyses. In perfecting process we should introduce accountability mechanism, such as shareholders representative lawsuit system, director and manager for related responsibility, making donations incentive mechanism mechanism more stability and reasonable. About perfect the external incentive mechanism, l suggest establish company donated by legislation, enjoy the right of clear the legality and the right of charitable donation in the "company law", improve preferential tax incentive mechanism, increase charity donation of preferential taxation allows carrying-over of deferred ,simplify donated invoice tax relief program. We should etablishment of "charity promotion law " as soon as possible, the promotion of legislation will help improve company donated self-consciousness.