Corporate Onation Behavior Research On The Several Legal Problems Of

In the traditional company law, The pursuit of the maximization of economic benefits has always been the ultimate goal to pursue national companies, With this purpose contrary to the behavior of the company shall be prohibited acts, Which also include the behavior of the company’s charitable donations. Later, with the rapid development of society, the theory of corporate citizenship, corporate social responsibility theory, charitable investment theory have been proposed that all countries have adopted legislation on the company’s donation given recognition. In China, in1999, have the public welfare donations and in2006issued a new "Company Law" laid the legal foundation for our charitable donations. Especially in recent years, natural disasters, many enterprises to actively take on responsibility, generosity, and made a great contribution for post-disaster reconstruction, the whole community is full of praise sound into charitable donations to the cause of the company. However, due to China’s existing laws and regulations, the system is not perfect, the execution is not enough, also led to a variety of donation controversy after another. Questioned donation commitment is the ultimate honor, whether the final "best use" question the donation of property, more questioning, donation amount is too small. companies such as Vanke’s "donation" incident,"Wal-Mart and other IOUs donations affair". Therefore, I believe that the company’s charitable donations should, in theory, to do further study, it can really play a guiding role. The paper is divided into four parts:Part Ⅰ:The first of corporate charitable donation basic concepts were introduced, followed by the comparison with common gift, from its body, mode, mutual benefit and so on its own characteristics. Finally, analysis of corporate donation behavior the most important" mutual benefit" this one characteristic, cited in life of our country reality against company donation benefit case, then discusses how to improve our corporate donation activities.Part Ⅱ:Study on tax system. Through the study of the United States, Japan, Germany, Korea and other developed countries the tax system. Further understanding of the developed countries in the charity donation system in progress and the place that can draw lessons from, through the comparison of the present stage of our country’s tax policy, China’s donation system to explore new ways.Part Ⅲ:Company donation decision making problem research. The company donated the property punishment, as a kind of transaction behavior, making its ownership of essential. This article through to the state-owned enterprises, Limited by Share Ltd in the donation process of donation, donation, donation amount right object and aim in areas such as research, discuss our country in decision-making of donation deficiency, and on how to standardize corporate donations puts forward conception, such as by the articles of association of the company shall be set on the donation procedure, company donation decision should have what kind of standardized procedures, how to determine the donation limits or scale and how to deal with emergencies were temporary donation.