The Legal System Research On Company’s Charitable Donation

Corporate charitable donations through the company’s charitable donations do not have the ability to fully confirm the company’s charitable donations capacity established under the corporate social responsibility. Although corporate social responsibility, and corporate charitable donations are binding weakest level of social responsibility, but the company theoretical foundation and charitable donations, according to law theory is corporate social responsibility and corporate citizenship theory, corporate charitable donations have sufficient theoretical basis, corporate charitable donations in the world has been good development, corporate social responsibility has been fully realized.Charity reflects the company with the social development of the benign interaction, promotes the development of our social public welfare undertakings. With the rapid development of market economy in our country, the company strength surge in social life, the company occupies an important position in the world500strong enterprises, but our company charity development compared with the world’s major countries, relatively backward. Charity is charity donation decision-making power of company in China is not clear, the company lack of charitable donation rational standard of the balance of interests, the company of "charity" charitable donation behavior a well-defined, loss of charitable giving not remedy mechanism of the company, company charitable donations of lack of incentive mechanism, lack of charity information disclosure mechanism, and many other problems, seriously hindered the development of our country company charitable donations. The United States is the company charity system is the most developed country in the world, and is the most successful country company charitable donations, the establishment of a series of legal system of our country company charitable giving the perfection of legal system has certain enlightening significance.Only under reasonable regulation law, the company can develop a charitable donation in the company’s interests to seek a balance between the interests of shareholders, creditors and the interests of social welfare and power have sustainable development, charitable donations to the healthy development of the company. Decision-making power systems company should build a charitable donation, a clear "charitable" donations range and "reasonableness" rule of law system finds, improve corporate charitable giving improper legal remedies, legal incentive system to build the company’s charitable donations and philanthropic establishment of the company donated legal oversight mechanisms, and establishing the legal system of China’s corporate charitable donations, and promote the healthy development of the company’s charitable donations.In this paper, in addition to the introduction and conclusion, mainly composed of four parts:The first part mainly introduces the corporate charitable giving theoretical foundation and related legal relations. Company charity and donation, commercial sponsorship relationship, trust relationship, intermediary and agent relations are different, the company is a special kind of charitable donation legal relationship, with the special rule of law. Company to charities, must meet the requirements of the following:first, the main body of donation must be firm, rather than the company’s executives and other personnel; Second, the donee is only public welfare social groups and the nonprofit public welfare institution, and the company cannot exist an interest relationship with the recipient, company to other companies or individuals to charity donation is not company; Third, the donation to legitimacy. Company charitable donations, and is a special kind of gift is relationship between the donee, and belong to cannot cancel the gift; No legal relationship between the company and the beneficiary, but in some cases, companies will puts forward certain requirements to the beneficiary or conditions; Is also a kind of gift relationship between recipient and beneficiary or relief, relief on the relationship between administrative law; And there are no legal relationship between company and the beneficiary, this is the basic relationship between.The second part is mainly based on the analysis of the typical case problem of company charitable donation system in our country. The present relevant legal provisions about the company’s charitable giving is relatively scarce, the current main provision in the law of the People’s Republic of China on public welfare donations act ", but there are some local regulations are not clear or lack of regulation, the charitable donation system in China still exist many problems. Charitable donations in the company, the company which institution shall have the right to decide whether to charity? How the company’s interests in the charitable donation and the donation to balance? How to define the scope of "charity"? How to deal with when companies exceeded his powers in charitable giving? Company of charitable giving and balance the interests of creditors? Company to the company’s charitable giving preferential incentives lack of regulation, and so on.The third part is mainly to investigate and analyze company charitable donation legal system in the United States. The United States is the company charity system is the most developed country in the world, and is the most successful country company charitable donations, the establishment of a series of legal system of our country company charitable giving the perfection of legal system has certain enlightening significance. Company charitable donations in the United States about the provisions of the decision-making body of our country company charitable donations of decision-making of certain reference significance. Company charitable donations in the United States on the determination of reasonable standards of our country company the rationality of the charitable donations, the donee, the benefit balance between creditors and shareholders have important guiding significance. Company charitable donations in the United States on to the company’s tax incentives and incentives, to encourage companies to make donations in our company system of charitable giving has reference significance. The unique system of independent directors to avoid associated endowment have strict rules about independent directors, to ensure that the company "charity" nature of charitable donations, the interest of the company and the public interest, how to ensure "charity" of our country, to avoid abuse the name of "charity", have important guiding significance.The fourth part is mainly the company charitable donation legal system in China is proposed. Should build company charitable giving decision-making system, to determine the range of "charity" donation and "rationality" of the rule of law system, perfect company charitable donations in inappropriate legal relief way, build corporate charitable giving incentive system and the establishment of the company law of legal supervision mechanism of charitable donations, etc., establish company charitable donation legal system in our country, promote the healthy development of the company’s charitable giving.In China is proposed in this paper, the possible innovation lies in the company’s charitable giving legal system, this article from the build company charitable giving decision-making system, to determine the range of "charity" donation and "rationality" of the rule of law system, perfect company charitable donations in inappropriate legal relief way, build corporate charitable giving legal incentive system and the establishment of the company charitable donations from five aspects, such as the legal supervision mechanism of proposed company in China charity system problem solution, the relevant legislation and judicial practice has a certain reference significance.