Impact Of Preferential Corporate Income Tax Policies On Corporate Charitable Donations

Since the reform and opening-up,our country's economy has been developing continuously.Chinese's total economic aggregate has been the second in the world,but the gap between the rich and the poor in our country has also gradually increased.The Gini coefficient in China is far beyond the international warning line.The charity donation plays a very important role in the process of social development.At present,the enterprise plays an important in Chinese social donation.While the total amount of the charity donation in China is increasing,but the amount of social donation is still small compared with the developed countries.China Enterprise Income Tax Law and Charitable Law have not developed a tax preferential policy on the charitable donation of the enterprise in succession.In order to study the effect of the enterprise income tax preferential policy on the enterprise charitable donation.By using literature analysis,I combing domestic and foreign literature.Then,the present Chinese charity's situation is analyzed from two perspectives,total donations and donation subject.Then,the paper introduces the empirical analysis of the data of the listed companies listed in the A-share listed company,and uses the simple panel regression and the logistic binary regression to analyze the influence of the enterprise income tax reform and the enterprise income tax rate on the will and the donation expenditure of the enterprise.The empirical results show that the enterprise income tax reform has a positive effect on the enterprise charitable donation,and the enterprise income tax rate has no significant influence on the enterprise charitable donation.In that case of market development in different provinces,it has some effect on the charitable donation of the enterprise.Finally,this paper makes a policy analysis and puts forward some suggestions for the above-mentioned problems.