我国公司公益捐赠法律制度探析
发布时间：2018-11-18 08:07
【摘要】：随着社会市场经济的不断发展成熟,公司制度的不断完善,我国公司企业也随之不断壮大,并逐渐成为社会财富的最大拥有者。尤其是占据市场经济极大份额的公司法人,由于自身社会责任意识的逐步提高以及法律的明文规定,使其积极投身到公益捐赠大军中来,为公益事业的发展发挥着举足轻重的作用。本论文主要包括以下四个部分:第一部分,通过对公司公益捐赠概念的释义和性质的描述,阐述公司公益捐赠的法律依据及其特殊性;同时,系统地阐述我国公司公益捐赠理论演进的过程及法律现状,从而为问题的提出做好准备;第二部分,首先,详细地对我国公司公益捐赠决策主体存在的问题进行讨论,因为现行法律对公司公益捐赠决策的规定属于放权的状态,但由于公司本身对此不够重视,所以在实践捐赠中公司决策权的归属十分混乱,有的由股东(大)会,有的由董事会,有的则交给本公司的下属部门负责甚至直接交给公关部门决定;其次,通过查找对比相关法律法规的规定,对捐赠决策程序是否科学,捐赠对象是否合法以及捐赠过程中的税收优惠是否适当等问题进行阐述并对其中存在的问题进行探讨。最后,通过分析我国近年来公益慈善组织信息公开的情况,探讨我国公司公益捐赠透明度及财物监管上存在的问题。第三部分,通过分析美国、日本等国家对于公司公益捐赠结转问题在税法上的明确规定,以及美国建议公司根据自己的经济实力对适合自己的捐赠数额加以确定,由此引发对我国对这方面制度的思考。第四部分,通过对公司公益捐赠制度出现的问题进行探讨的基础上,并对如何借鉴国外的相关经验发表自己的看法,从而为进一步完善我国公司公益捐赠制度提出自己的建议。
[Abstract]:With the development and maturity of the social market economy and the continuous improvement of the company system, the Chinese corporate enterprises are also expanding, and gradually becoming the biggest owner of social wealth. In particular, corporate legal persons, which occupy a great share of the market economy, have been actively engaged in the army of public donations due to the gradual improvement of their own sense of social responsibility and the explicit provisions of the law. For the development of public welfare undertakings play a pivotal role. This paper mainly includes the following four parts: the first part, through the description of the definition and nature of the corporate public donation, the legal basis and particularity of the corporate public donation; At the same time, it systematically expounds the evolution process and legal status of the theory of corporate public welfare donation in our country, so as to prepare for the problem. The second part, first of all, discusses in detail the problems existing in the decision-making body of corporate public welfare donation in our country, because the provisions of the current law on corporate public welfare donation decision-making belong to the state of decentralization, but the company itself does not pay enough attention to this. So in the practice of donation, the ownership of the decision-making power of the company is very confused, some by shareholders (big), some by the board of directors, some to the subordinate departments of the company is responsible or even directly to the public relations department to decide; Secondly, by looking up and comparing the relevant laws and regulations, the paper expounds the problems of whether the donation decision-making procedure is scientific, whether the donation object is legal and whether the tax preference in the donation process is appropriate, and discusses the existing problems. Finally, by analyzing the information disclosure of public charitable organizations in China in recent years, the paper discusses the problems in transparency and property supervision of public welfare donations of Chinese companies. The third part, through the analysis of the United States, Japan and other countries to carry forward corporate public donations in the tax law clear provisions, as well as the United States suggested that companies according to their own economic strength to determine the amount of donations suitable for their own. This leads to the thinking of our country's system in this respect. In the fourth part, based on the discussion of the problems in the corporate public donation system, and how to learn from the relevant experience of foreign countries, the author puts forward his own suggestions for the further improvement of the corporate public welfare donation system in China.
【学位授予单位】：贵州大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.182.3
，
本文编号：2339413
[Abstract]:With the development and maturity of the social market economy and the continuous improvement of the company system, the Chinese corporate enterprises are also expanding, and gradually becoming the biggest owner of social wealth. In particular, corporate legal persons, which occupy a great share of the market economy, have been actively engaged in the army of public donations due to the gradual improvement of their own sense of social responsibility and the explicit provisions of the law. For the development of public welfare undertakings play a pivotal role. This paper mainly includes the following four parts: the first part, through the description of the definition and nature of the corporate public donation, the legal basis and particularity of the corporate public donation; At the same time, it systematically expounds the evolution process and legal status of the theory of corporate public welfare donation in our country, so as to prepare for the problem. The second part, first of all, discusses in detail the problems existing in the decision-making body of corporate public welfare donation in our country, because the provisions of the current law on corporate public welfare donation decision-making belong to the state of decentralization, but the company itself does not pay enough attention to this. So in the practice of donation, the ownership of the decision-making power of the company is very confused, some by shareholders (big), some by the board of directors, some to the subordinate departments of the company is responsible or even directly to the public relations department to decide; Secondly, by looking up and comparing the relevant laws and regulations, the paper expounds the problems of whether the donation decision-making procedure is scientific, whether the donation object is legal and whether the tax preference in the donation process is appropriate, and discusses the existing problems. Finally, by analyzing the information disclosure of public charitable organizations in China in recent years, the paper discusses the problems in transparency and property supervision of public welfare donations of Chinese companies. The third part, through the analysis of the United States, Japan and other countries to carry forward corporate public donations in the tax law clear provisions, as well as the United States suggested that companies according to their own economic strength to determine the amount of donations suitable for their own. This leads to the thinking of our country's system in this respect. In the fourth part, based on the discussion of the problems in the corporate public donation system, and how to learn from the relevant experience of foreign countries, the author puts forward his own suggestions for the further improvement of the corporate public welfare donation system in China.
【学位授予单位】：贵州大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.182.3
，
本文编号：2339413
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