The Legal Issues Research On Corporation Charity Donation

The charitable donations of enterprise have attracted a great attention from jurisprudencetheorists in these few years. The reasons are as follows: First, along with rapid development of themodern market economy, the company sale is bigger and bigger. A series of social problemfollowed by companies to pursue their own interests; Second, there are many disasters in the past,the China’s charity got rapid development by the domestic enterprises and the masses’ donation.The lack of relevant laws and regulation make the China’s charity development falter; Third, theEurope and other countries provide a good development platform for the development ofphilanthropy in China of their mature charitable system. This essay is divided into four-parts, thesummary as follows:In the first part, the theoretical basis of the company’s charitable donation. The first sectionwould eventually define the concept of the company’s charitable donations through the analysis ofthe concept of corporate donations, charitable donations. The second section mainly to analyze thelegal nature of the company’s charitable donation dividing into gift donation and non-giftdonations. The third section to find the legal qualifications and the basis for the analysis of thecompany’s historical development.In the second part, the branch of the legitimacy of the charitable donation. The first section isthe charitable donations identified in the corporate social responsibility on corporate socialresponsibility theory.The second section is analysis the legitimacy of charitable donations throughthree aspects that strengthen the company’s social responsibility to contribute to the achievement ofthe company multi-stakeholder win.-win.In the third part is analysis the status and problems of the charitable donations. Our charitydeveloped very quickly with resources and diversification forms of donation in the new situation.The development of corporate philanthropy was impeded by the company’s charitable donationssystems, the internal conflict of interest, the current donation income tax system defects.In the fourth part are the thoughts and suggestions for improving corporate charitabledonations. First, should improve the company’s charitable giving legislation as sons as possibleand introduce the “Charities Act”, we should improve the tax incentives and strength thefoundation regulatory system and establish a evaluation and supervision and information disclosuresystem in charitable organization.