Research On The Legal System Of Corporate Charitable Donations

As a kind of social public welfare,the charitable donation of the company will benefit the society and the company to a certain extent.In today's society under the guidance of the market economy,charitable donations will undoubtedly become an important company propaganda,but also for the convenience and benefits by the donor,the donor and donation company achieve win-win.In September 1,2016,the new "People's Republic of China charity law"(hereinafter referred to as the "charity law")became the first special charity legislation in china.The new "charity law" and "Donation Law" for charity donations are strictly limited,its purpose is to accept donations may exist unfair phenomenon against the charity charitable donation process,but did not carry out detailed provisions on Corporate Charity Donation system.Some scholars believe that nature of charitable donations in favor of moral category,but the author thinks that if the regulation,especially for the corporate donation behavior,involving the number and use,such as to prevent the abuse of company donation,charity donations to accept the company and other relevant procedures,the more necessary in the form of law,namely the object the endowment and procedures of the provisions and guaranteed by the state force means.We encourage companies to donate to charity,but also to take into account the rights of the shareholders of the company,in the donation process and the amount of donations should also be in the law,the scope of the general provisions.This paper is divided into five chapters.The first chapter mainly focuses on literature review.The core of the second chapter is the distinction between corporate donations and charitable donations to clarify the definition,theoretical basis,corporate charitable donation with shouldering the social expectation and customer expectations,most of our life is not even the company's employees,shareholders and consumers also enjoy the company to give the interests of social welfare.The third chapter through observing the status quo and deficiency of our charity legislation,from the perspective of historical analysis and comparison of China's charity.This paper analyzes the development of charity legislation in China,in order to clarify the legal regulation of charitable donation behavior.The fourth chapter is to explore the system of charitable donations by foreign companies,but also can let us learn from foreign advanced legislative system of charity.And compare the differences between China and the United States,Japan's charity legislation,the last chapter for thedevelopment of China's charity charity system to pave the way for the company.The fifth chapter is starting from our company charity angle,summarize the system of corporate charitable donations is proposed in the third chapter,the problems,and puts forward corresponding suggestions.The focus of this paper is that if the company as the main donors,the state and society to encourage companies to make charitable donations to produce benefits for the society at the same time,we should be aware of the negative effects brought by company donation,such as the company's excessive donation will give to the company's shareholders or other stakeholders cause harm,perspective of charitable donations from limited company the procedures and contents of.But the author is not to limit the company's charitable donations,but the legitimacy of the company's charitable donations,in order to promote social philanthropy.