Research On The Legal Systems Of Tax Preferences On Company Public Welfare Contribution

With the social and economic developing, its influence on various aspects of social, political, economic, cultural and other growing.According to the 2015 National Bureau of Statistics,the annual economic growth rate in China is expected to nearly 8%, far higher than the world average annual growth level of around 2.5% over the same period in the Twelfth Five-Year time.In the face of the rapid development momentum of China’s economy,it also brings a series of problems such as environmental pollution, massive layoffs unemployment, vicious competition and other issues surge.Possession of a large number of enterprises in the social wealth to meet their essential attribute- profit,at the same time to conduct their own social responsibility- charitable donations.By starting their own tax law system of tax incentives to encourage companies to public welfare contribution in the development model has been implemented by most countries in the world.Since 2008,China has promulgated the new Enterprise Income Tax Law.Although tax policy has made a big adjustment, but China’s current tax preferential policies still have some problems,such as the range of organizations to receive donations is narrow, pretax deduction ratio is low.Through the tax preferential policies can reduce the gap between rich and poor,improve the construction of a harmonious socialist society,and balance their overall interests.This article will focus on research about company public welfare contribution is closely related to tax preferential policies.By comparing to the foreign company public welfare contributions,which encourage businesses to invest more of our donations to charity in China.This article is divided into five parts:The first part is an introduction.It mainly elaborates the basic problems of proposition, including selected topic research background and significance, related literature review and research methods.The second part mainly introduces the basic theory of legal problems on the tax preferences on company public welfare contribution.Explain the method of analysis to define the concept of company public welfare contribution and other related notions,and based on the viewpoint of the tax law, emphasizes the importance of tax preferential policies through the role of tax incentives for companies.The third part elaborates our country’s regulations and their shortcomings on the legal systems of tax preferences on company public welfare contribution.Our current tax system for companies of the existence of public welfare contribution received donated tissue narrower, lower proportion of tax deductions and does not allow carry-overand so on. This article seeks to ascertain the fundamentalfrom the present situation of the domestic.The fourth part mainly introduces the legal systems of tax preferences in developed countries.Through the introduction of the relevant tax law system of the United States, Germany, Japan,and then summed up their experiences.The fifth part is the suggestions to improve our country’ tax preferential legal system on company public welfare contribution.Mainly include to strengthen the legal standardization of tax preferential policy,expand the statutory range of public welfare charity which enjoy the tax preferences, revise the tax deduction rate of company public welfare contribution.