Study On The Legal Problems Of Company Charity Donation

The company charity donation refers to company in order to get social welfare orother specific purposes, voluntarily donates its certain funds and other assets to thelegal person or the natural person who without direct relationship to its productionand operation, or voluntarily donate its certain funds and other assets to establish aspecific juridical person.Company charity donation is the most direct form ofundertaking corporate social responsibility. It helps to enhance corporate image, toachieve the company ’s long-term economic benefit. It really is a good way to killtwo birds with one stone. To create a corporate culture and build company team spirit.To reduce the gap between the rich and the poor, to alleviate social contradictionsand the government pressure. To strengthen the construction of socialist spiritualcivilization, to create a socialist morality. It is very important to the company’s owndevelopment and the harmony and stability of society.In recent years, with more andmore natural disasters in China, many enterprises loosen one ’s purse stringsgenerously. But at the same time to expose some more obvious and urgent problems,such as our company charity donation lack of related theoretical research and legalregulation. In view of this, our country should combine the foreign legislativeexperience and the actual situation in our country. To further clarify and improvecorporate charitable donation legal system, to find a charitable donation legal waywhich lines with China’s reality.In this paper, based on the research of many scholars, referred to many relatedliterature, discuss the following four aspects of charitable donation company: Thefirst part makes a general introduction to the donation of the company, the meaning,characteristics, theoretical basis and value. The second part,focus on comparing withthe American and Japanese legislation concerning company charity donation.Thethird part, based on the comparison of regulations between the United States ofAmerica and Japanese companies of charitable donation legal. The fourth part, basedon the reasonable advanced legislative experience of the foreign company, to putforward legislative proposals to improve corporate charitable donation.