The Research On The Enterprises' Welfare Donation Stimulated By Income Tax System Reform

The third time national income assignment theory revealed social donation plays the supplement role which "the first assignment" and "the second assignment" are unable to substitute in reducing income differential and promoting social fair distribution. To change the current conflict of the unfair social assignment and the daily expanding gap between rich and poor, only,the government and the market cannot solve the problem, so we should fully play the role of the third time assignment to encourage the development of donation enterprises. But if the doantion movements only depend on the leadership of the government and the minority public welfare organization, the strength is very limited. So we should fully arouse the participation of the whole society particularly the business community to encourage the enterprises to carry on the public welfare donation positively.To the enterprises, the public welfare donation is its financial disbursement, however, the enterprises is the economic entity that pursue the profit. That is, looking from the financial behavior consequence, if the enterprises carry on the public welfare donation, enterprises' disbursement will increase and shareholder's benefit will be violated. Therefore the enterprises cannot carry on the public welfare donation which is without any repayment from heart. But because donation plays a huge harmonious function in the social justice and the social stability, so the enterprises need to arrange this disbursement consciously. This needs system's the drive of system, particularly the drive of tax revenue.Since the 1990s, Our government has formulated many policies for the development of the public welfare donation, including many tax revenue measures. The public welfare donation stipulation of enterprise income tax is also in unceasing progress and development.On March 16,2007, the tenth National People's Congress fifth conference examined and adopted "People's Republic of China Enterprise Income Tax law" (hereafter refers to as the new tax law). At the same day, President Hu Jintao signed the 63rd People's Republic of China presidential order, declaring that the new tax law became effective from January 1,2008. The new tax law change our charitable donations deduction methods. Unifying the stipulation of the new and old tax law which deducts to the public welfare donation, the public charitable donation development in recent years and the tax revenue contribution to the public welfare donation development, this article elaborates how the new and old tax law drive the enterprises carry on the public charitable donation and proposes the existing questions in tax revenue design of the driving public welfare donation and points out the solution suggestion. Hope this research can help encourage the enterprises to be more positive in the public welfare donation.This article mainly uses literature material and case analysis to study the influence of the enterprise income tax law on our enterprise public welfare donation behaviors, and further explain the driving function of the tax policy to public welfare donation. Objectively speaking, the public welfare donation behaviors of the enterprises has partly made up the government function flaw and solved some public crisis and the social questions which urgently await to be solved. On the other hand, the public welfare donation behaviors of the enterprises also brings themselves some unexpected advantages. The public welfare donation behaviors of the enterprises has satisfied the expectations of the public to the enterprise social responsibility and reduced the pressure of this aspect. It also has improved exterior environment of the enterprise and laid the foundation for enterprise's sustainable development. Finally, it helps enhance enterprises' prestige, drive the staff morale, and increase the brand value. Therefore, studying how to drive the public welfare donation behaviors of the enterprises has a big significance in the theory and the practical.This article mainly innovates in the angle of view. In our country, most scholars carry on the macroscopic analysis in the legal angle, or conducts the research in the means of concentrating on the different processing mode aspect of accountant and the tax law, but this article takes it as an interdisciplinary question research. This article takes the donation as a finance behavior and analyses the behavior motivation, the driving of the tax law and the situation of our enterprise donation behavior, and then points out the deficiency of the new enterprise income tax law in the propaganda dynamics, the system design and the collection aspect, and proposes the corresponding corrective measure, hoping help consume our country tax law and develop our public welfare.