The Legal System Construction Of Enterprise Welfare Donation Of Incentive And Guarantee

Legal protecting is the strongest way to inspire good manner in a society. According to Theory of Corporation Social Responsibility, corporation is the subject to create social wealth that shall bear economic responsibility and social responsibility. In modern society, enhancing corporation's social responsibility is the historical trend, each country applying various legal tools to promote corporation's social responsibility. Public donation is one of the important methods for corporation to realize social responsibility, and also is the inner requirement of construction of harmonious society. Government therefore shall provide legal protecting to inspire public donation of corporation. Currently, public donation of corporation is at low level, and the way for donating is narrow. What's more, laws about public donation of corporation have to be promoted. This paper put forward resolutions from three aspects. Fist, promoting tax law to facilitate public donation of corporation, enlarge its functions. Second, accelerating laws of philanthropy is the basic of nongovernment philanthropic organizations, and also fit for the requirement of quickly development of public donation in the future, thus shall make law in such fields: publishing of donation information, management of donation, vitrification of donation so that realizing feasible and normative management. At the end, in the informationalized age, credit and information institutions are valuable productive factors which have good effects on public donation of corporation; government shall perfect the laws about publishing of corporation's information.