A Research On Tax Incentive Policy Of Corporation’s Charitable Giving

The charitable giving is an important means in the third distribution of public wealth. According to the experience from many countries, the development of charity promotes the stability of our society. Giving or donation plays an important role in promoting social fairness, reflecting humane care and upgrade social civilization, it also known as a tool to adjust the gap between the poor and the rich. As we can see from the donation structure, most of the donations come from enterprises. Taxation is the way we regulate the operation of the micro-economy. It means the research on tax incentive policy of Corporation giving has important practice significance. In this article, firstly, we clarify the concept of Corporation’s charitable giving, summarizes these researches from theoretical analysis and empirical analysis at home and abroad systematically and gives a briefly discuss. Secondly, From the two angles of ancient and modern times, the development of philanthropy in China is analyzed. Although charity booming in recent years, it also has made great progress, but as to the scales, the scale of charity giving in China is still one out of ten combined to that of us, not to say the Donations ratio of GDP, there are lot of room to grow. This paper also summarizes the characteristics and advantages of the current tax incentive policies, and provides some references for the improvement of China’s tax incentives. Through a detailed list of our current tax incentives, including the regulations before and after 2008, analyzes the problems existing in the current policy and suggestion. Then, this paper introduced donation data of listed companies and establish the mathematical model of regression analysis. It shows that the level of corporate charitable donation is affected by the tax, and the change of the amount of the enterprise is the same as the change of the comprehensive tax rate. This is also confirmed by the results of previous studies. Finally, in view of the previous analysis problem of now tax incentive policy in our country, from three aspects put forward the corresponding policy recommendations Includes the principle of tax incentive policy Incentive policy framework system of goal setting and related supporting measures.