Company Charitable Donations Tax System Research

This article is divided into six parts, the first part is the introduction, introduces the background of writing, research status about company’s charitable donations tax system in both here and abroad and introduces some methods in writing.The second part, the related theories of public welfare donations, public welfare donation refers to the natural persons, legal persons or other organizations through the national registered non-profit organization or a government departments and above the county level to unspecified by donors, voluntary, unpaid fund or in-kind donations. According to the meaning of public welfare donations, properties, and the relations with the tax law, etc.The third part, in view of the present stage of company charitable donations tax regimes summarized around the following main points discussed, legally limited by donor organizations, if donations in the form of restrictions are too stringent and will limit the charitable donations development, but way too narrow donations for charitable donations will undoubtedly set up a barrier, tax policies can not play good results. Lower limit of tax deduction, deduction limit stipulated in other countries is generally higher than our country, but also provides for a certain period can be carried forward. Lack of appropriate monetary asset evaluation system only allows the use of monetary assets will donate part of the company prohibitive. Tax relief procedures were complex and imperfect laws and regulations, but also hinder the development of the reasons public welfare donations.The fourth part, study the practice of foreign companies public welfare donation tax incentives, analyze and draw lessons from the practice of the United States, Japan, Germany.By expanding range of can enjoy preferential tax donation organization allowed within the prescribed quota can be carried over 5 years back. The company public welfare donation has carried on the detailed classification, according to the nature of the donation object to different ways of deduction calculation.German tax law, companies who are admitted to the pursuit of the common goal of charitable organizations, churches and other donorsbe eligible for a 5%income tax discount, the pursuit of cultural objectives of specialized scientific, charitable organization donations, up to get a 10%deduction of income tax concessions.By comparison summary and other methods to get inspired.The fifth part, according to this article puts forward the problem, make corresponding solutions, and puts forward corresponding solutions.Increasing the number of public welfare organizations which have donated and qualification,raise the tax deduction limit,establish the money donated assets appraisal mechanism,Improve preferential tax policies of procedural rules,accelerate the consolidation of laws and regulations.The sixth part is the conclusion and prospect of the article.