Tax Collection And Administration, Institutional Environment And Corporate Donation Behavio

As an effective way to maintain social harmony and promote social infrastructure construction,charitable donation has always been the focus of the state and enterprises.Especially in recent years,donation has been promoted to an important level of social governance to promote common prosperity and emphasize the mediating role of the third income distribution.As the main body of the economy and society,corporate donation has always been the main force of the development of charity.However,most of the analysis focuses on the motivation and influencing factors of donation from the perspective of enterprise internal governance,relatively less from the analysis of external institutional environment.In particular,China is in the transition period of economic development,and the marketization level and institutional environment are constantly improving and changing rapidly.Studying the impact of changes in external governance environment on corporate charitable donation is helpful to guide the improvement of market institutional environment and promote the healthy and orderly development of philanthropy.Enterprise as a profit for the purpose of organization,for the cause of charity is not only for social responsibility,also on the research of the motives of corporate donation development,by giving effective links with the government,in return for certain preferential tax and investment is an important motivation,at the same time,the change of market economic and social policy and the improvement of the institutional environment will affect the relationship between government and enterprise,Further affect the charitable donation behavior of enterprises.The third phase of the Golden Tax project is not only an important measure of the reform of tax collection and management,but also an effective construction of improving the system environment of tax collection and management and upgrading technology.Starting from the motivation of corporate donation to establish political connections,this paper studies the impact of the reform and improvement of the Golden Tax Phase III Project on corporate charitable donation behavior,and makes heterogeneity analysis based on the marketization process and institutional environment.Based on the data of a-share listed companies from 2011 to 2020,empirical regression analysis is conducted to draw the following conclusions :(1)with the advance of the third phase of the golden tax project,the tax collection and management system is improved,and the government’s discretion is restricted,the political connection effect that can be achieved through donation is weakened,and the donation tendency and scale of enterprises are reduced.(2)In areas with favorable market environment,enterprises tend to rely more on system and have high policy transparency.The degree of marketization is negatively correlated with corporate donation behavior.But at the same time,the improvement of the third phase of the Golden Tax project promotes the development of corporate donation,indicating that with the improvement of the tax collection environment and industrial policy,it is conducive to guide the corporate donation behavior to become more social,and realize the benign development of corporate donation and promote the construction of social welfare undertakings.In the end,this paper puts forward the following Suggestions,first gold 3 phase of advancing the implementation is not only for promotion role in the efficiency of tax collection and administration,and to perfect market-oriented institutional environment played an important role,for effective constraint at the discretion of the government,should further perfect the system of tube measures,big data development,the implementation of tax collection and management information connectivity,Building an information platform.Meanwhile,the preferential policies and collection measures related to enterprise donation should be improved in the tax system to guide enterprise donation behavior.Second,improve the system of market-oriented process and environment complement each other,promote each other,improve the industrial policy,improve policy transparency,and promote the marketization level,and at present China is in a critical period of economic transition,should play the role of the socialist system,promote the development of the improvement of the economic environment,creating a favorable business environment.It is helpful to guide corporate donation to return to its original intention and pay more attention to the social role of donation rather than the role of political connection.Finally,enterprises can make reasonable use of the state’s preferential policies on charitable donation to achieve win-win economic and social benefits.Meanwhile,they should also focus on strengthening information disclosure,jointly promote the improvement of the business environment,and promote the construction of fair and transparent market competition and development environment.