Analysis On The Legal System Of Chinese Enterprise'Public Welfare Donation

With the social market economy continues to mature and the company constantly improve, our country enterprise company has grown and has become the largest owners of social wealth. Especially the market economy greatly share of company legal person, Due to the gradual increase awareness of their own social responsibilities and edicts of the law, they actively involved in the donation army, and played an important role for the development of public welfare.This thesis mainly includes the following four parts: the first part, Through interpretation of the concept of public welfare donations to the company and the description of Its nature,expounds the particularity of public welfare donations and legal basis. The second part, first of all, the author discusses the problems existing in the company of our country public welfare donation of decision-making in detail, because the current law's provisions of the public welfare donation decisions on the company belongs to the company decentralized state, but due to the lack of concern, the company in practice in confusion on the ownership of the company decision-making, some by shareholders, some by the board of directors, some by the company subordinate departments and some even allow the public relations department to decide. Secondly,by looking for and comparing the provisions of the relevant laws and regulations, to research whether donation decision-making process is science whether the principal donor eligibility,whether the donation object is legitimate and whether the tax incentives of the donation process is appropriate.finally,through the analysis of public welfare charity information disclosure in recent years. The author studies the transparency of public welfare donations of our country company and the existing problems on financial regulation.The third part, about the question of the company public welfare donation carryover,the tax law of the United States, Japan and othercountries have specific provision.and the United States suggested that companies should according to their own economic strength to determine suitable amount,our country can reference this system. The fourth part, through to discuss the problems of company public welfare donation system and make a suggestion on how to draw lessons from foreign experience then put forward the author's views and suggestions to make our country company public welfare donation system more perfect.