Research On The Preferential Policy Of Welfare Donation Of Enterprise Income Tax In China

No matter as a social phenomenon,or a subject of theoretical research,enterprise public welfare donation is an increasingly hot issue in recent years.In the process of social development,more and more enterprises have abandoned the idea of commercialization,to adopt the social development strategy,public welfare donation has become one of the strategies.However,enterprises are the most basic and most important economic cells in society.Enterprises have the essence of the pursuit of profit,interest is inevitable conflict in the reality.For enterprises,engaging in public welfare donations is conducive to establish a good social image and enhance the visibility of enterprises.For society,it is conducive to make up for the lack of government aid.It is conducive to develop sustainably and to promote the birth and maintenance of freedom and democracy.Therefore,the whole society hope that enterprises can actively engage in public welfare donation.In order to encourage enterprises to engage in public welfare donation,most countries in the world use tax policy to guide.For our country,forming a perfect and fair enterprise income tax law,It can encourage the enterprise to have more public welfare donation.This paper mainly consists of three parts.First of all,At the theoretical level,it shows that the preferential policy of enterprise income tax is an important external factor affecting the public welfare donation behavior.And in the model test,it is proved that the change of the deduction limit of the enterprise income tax preferential policy will affect the amount of the enterprise public welfare donation.At the same time,the analysis of the three basic ways of enterprise income tax preferential policy pave the way for the research of the international comparative chapter.The second part,along the theoretical part of the analysis of the idea,analysis on the preferential policies and the implementation effects of policies in our country.The data show that enterprises have a greater incentive space for public welfare donations.The regression results of the model show that the increase of the deduction limit of the enterprise income tax and the special preferential policies all have significant positive effects on the public welfare donations.The paper points out the main problems of the policy.The third part,selecting typical countries to carry out a comparative study.It is based on our country's conditions to analyze references and limitations.Based on the above part of research,This paper puts forward the general principles and concrete proposals to improve the policy.Three principles should be followed to improve the enterprise income tax preferential policies in China.The first is the principle of fairness,In accordance with the conditions of the enterprise income tax law,the public welfare donations shall enjoy the same preferential policies,and the amount of tax deduction should be equal to the same time when the amount of public welfare donations is equal.The second is the principle of motivation,under the premise of the principle of fairness,as an incentive tax policy,it should be more effective to guide the public welfare donations.Finally is the principle of supervision,Consideration should be given to the issue of tax base erosion.The specific policy recommendations including: clearing and expanding the qualified recipient,clearing public welfare donation price of in-kind contributions,establishing the system of handling disaster public welfare donations,allowing the deferred deduction,formulating the preferential policies for public welfare donations in the form of standard tax laws,making good use of media publicity to guide the public attention.There are still many deficiencies in this study,for example,there are restrictions on the sample selection,data quality issues and so on,all of these need to be gradually improved in the next step of research.