Research On The Effect Of Corporate Income Tax Preferential Policies On Charitable Donations

China has a vast territory,and the development of coastal and inland areas,the south and the north,and the mountains and plains are quite different.The problem of unbalanced regional development in my country is still relatively prominent.The widening of the economic disparity exacerbates the contradictions between regions and affects the overall healthy development of the national economy.At the same time,the country’s geology is complex and diverse,and natural disasters such as typhoons,storms,earthquakes and floods frequently occur.Based on my country’s national conditions of uneven regional development and frequent disasters in a vast area,charity,as the third distribution tool,plays an important role in promoting balanced social development and narrowing the gap between the rich and the poor.Enterprises,as the main force of charitable donations,study the impact of preferential tax policies on corporate income tax charitable donations on enterprises,which can prompt the government how to promote charitable donations to enterprises.Promote corporate charitable donations,so as to better play the role of the third distribution of charity.The impact of my country’s corporate income tax charitable donation tax preferential policies on corporate charitable donations is based on the following three theories.First,according to the economic principles of charitable donations,charity is material,quasi-public goods and voluntary.This shows that charity is not only a social behavior,but also an economic behavior.Charitable giving is not only motivated by philanthropy,but also driven by economic interests.Second,the theory of the role of charitable behavior on society.The government’s promotion of charitable behavior is also in line with the principle of tax efficiency.The government’s financial funds for poverty alleviation and disaster relief come from taxation.If the government promotes charitable donations by citizens,enterprises,and social organizations in poverty alleviation and disaster relief through tax incentives,it will save tax costs and financial expenditure costs,and improve tax efficiency.Tax policy incentives for charitable donations.Tax policy needs to have a positive impact on charitable donations in order to achieve the government’s goal of adjusting the gap between the rich and the poor and promoting the average development of society.The third is the motivation theory of corporate charitable donations.To judge the impact of tax policies on corporate charitable donations,it is necessary to identify the motives of corporate charitable donations.The motives of corporate charitable donations can be divided into internal and external causes.Internal factors include the influence of corporate philanthropy culture and the need for goodwill.External factors include the supervision of public opinion and the influence of government policies.Starting from the motives of corporate charitable donations,After sorting out the tax policies of charitable donations in the past dynasties,it summarizes the following deficiencies in my country’s tax policies for charitable donations: the preferential policies for charitable donations are not comprehensive,the scope of charitable organizations as intermediaries is not clearly defined,and the scale of enterprises and industries are not considered.factor.Finally,according to the empirical research results and the current policy deficiencies,some policy suggestions are put forward to the government.Based on the above theories and the current status of corporate income tax charitable donation taxation,two hypotheses are made for empirical analysis.There is a positive correlation between tax incentives and corporate charitable donation spending.The larger the enterprise,the greater the impact of tax policy.The empirical analysis uses the data of listed companies from 2016 to 2021.In the end,the results were obtained,and the assumptions were all established.The innovation is: in the theoretical part,the economic principles of charitable donations,the social role theory of charitable donations,and the motivation analysis of corporate charitable donations are summarized.Based on the motivation of corporate charitable donations,this paper analyzes the impact of corporate income tax charitable donation tax preferential policies on enterprises.The empirical part studies the impact of the tax policies introduced after 2020 that allow full deduction of charitable donation expenditures on corporate charitable donations.And divide the scale of enterprises according to operating income(instead of assets at the end of the period),and study the impact of corporate income tax charitable preferential policies on enterprises of different scales.