Application Of Tax Policy In Changsha City Corporate Donations

As in recent years, China's sustained rapid economic development, people are concerned about the revenue contribution of the business at the same time, more focus on corporate social responsibility and social commitment way. To promote the development of national philanthropy through corporate donations, many countries have gradually become the method of enterprises to actively use. Create social wealth as the main system, the enterprise through charitable donations, on the one hand to make up for deficiencies of government functions, to help alleviate some of the social crisis and social problems, promote the upgrading of social security and social welfare; the other side to meet the public for corporate social responsibility expectations, enhance corporate social image, increase the value to the business, achieve win-win development of social welfare and business development. Due to the limitations and conditions of the financial distribution system of the present stage of development, leading to the cause of China's charitable donations, compared to developed countries, there is a considerable gap. How to improve the corporate tax system, to enhance their business value and competitiveness of enterprises and promote the development of national philanthropy is very important. Scope of this study is the enterprise as a tax donors involved incentives, mainly refers to our income tax. First, the corporate income tax based on knowledge and understanding, with the enterprise as the research object Changsha City, affirmed the important role of corporate charitable donations allocated for the third time, the status quo of corporate donations Changsha analyzed by way of questionnaires, found Changsha four outstanding issues in the City of corporate charitable donations tax policies affect our existence:self-produced products can not be donated concessions to companies issued proof donor agencies is relatively small, did not deduct charitable donations finished limits and can not deduct the excess portion of the knot turn, donated in-kind donations and services no agency to assess; Secondly, according to these problems, this paper draws on the legal literature enterprises charitable donation tax policy, Singapore, the United States, Canada, Germany and the four countries and the relevant literature, specifically for corporate donations targeting system, based on the incentive donation, donation tax system specifications; Finally, the analysis in order to form a rational understanding of the current situation of corporate giving preferential taxation policies, and put forward suggestions for further development and hope, by extension We can optimize our corporate donations tax policy to contribute.