Research On The Legal Issues Of Equity Public Welfare Donations In My Country

Public welfare donation of the equity mean that the legal holders of the company's equity for the purpose of public welfare,donate voluntarily and gratis the equity to the legitimate public welfare organizations for public welfare undertaking.Public welfare donation of the equity was born in the United States.As the development of the company and public welfare undertakings,it gradually produce and flourish.Public welfare donation of equity can be used as the implementation of business strategy,an important way to fulfill social responsibility.It also can serve as an important source of public welfare fund.It is a trend in the development of future public welfare undertakings.Since 2005,our country started to equity public welfare donation practices,until 2009,the Ministry of Finance issued "about enterprise financial problems related to public welfare donation",the legitimacy of the public welfare donation of the equity was first admitted,but there were only 4 article in it,and the rules was so principle that it could not effectively guide the behavior of the public welfare donation of the equity and lead to public welfare donation encountered multiple legal obstacles in the practice of equity.The lack of relevant public welfare donation of equity law limits the development of our country's public welfare donation of equity.Therefore,in order to promote the development of our country's public welfare donation of equity,perfect the corporate governance mechanism and broaden the sources of public welfare funds,we should sort out on the relationship between the current share public welfare donations and analyze it's problems,and puts forward relative perfect solutions.The nature of the public welfare donation of the equity include stock right transfer and public donations,which leading it different of stock right transfer.The purpose of the research is that,first of all,clearly defined the connotation and denotation of the concept of public welfare donation of equity.As a new phenomenon,only clearly what behavior belongs to the public welfare donation behavior of equity,could we clear the scope of its specification.The second is to determine the mode of donation,after the equity donation,attached to the ownership of the voting rights can be transferred,but at present,our public welfare organizations should not exercise the right to vote through the management of the company.Therefore,can not affect the corporate governance and complete public stock donation pattern is the key to solving this problem.We could introduce the system of voting trust,voting rights and obligations of the parties clear right in trust.Finally,improving the tax barriers in public welfare donations.The commonweal of public stock donation determines that it should enjoy preferential tax,and the current problems including no preferential incentives and preferential conditions are too stringent,in order to encourage equity donation,we need to improve tax incentives,including the foundation of tax exempt status of tax filing system,settlement system and the transfer mode of public welfare the trust tax incentive system.Besides preface and epilogue,this article is divided into four chapters to analysis on the legal issues,public welfare donations.The first chapter analyzes the connotation and denotation to the public welfare donations,and analyze the rationality of the present legislation situation;The second chapter is combined with the practices of equity in our country public welfare donation case combed the equity of public welfare donation legal relationship;The third chapter analysis of the current our country public welfare donation of equity ownership and voting rights in the exercise of conflict of laws problem and put forward the way to solve;The fourth chapter,according to equity in our country public welfare donation tax problems of their own perfect measures are put forward.