我国企业所得税公益性捐赠优惠政策的研究
发布时间：2018-07-27 20:02
【摘要】：无论是作为一种社会现象,还是一个理论研究的课题,企业公益性捐赠都是近年来一个越来越热门的问题。在社会发展的进程中,越来越多的企业摒弃了单纯的商业化思路,采用了社会化的发展战略,企业公益性捐赠就成为其中一项策略。但是,企业是社会最基本也是最重要的经济细胞,拥有追求盈利的本质,企业利益和社会利益在现实中难免产生冲突。对企业来说从事公益性捐赠,有利于树立良好的社会形象,提升企业知名度,对社会来说有利于弥补政府救助的不足,并且往往更有效率和针对性,有利于可持续发展,促进自由和民主的孕育和维持。因此,全社会都希望企业能积极从事公益性捐赠。为了鼓励企业发生公益性捐赠,世界上多数国家运用税收政策进行引导。当前对于我国而言,形成一个完善、公平的企业所得税法政策,能进一步激励企业发生公益性捐赠行为。本文从制度完善的角度出发,主要包括三个部分。第一部分,在理论层面说明企业所得税优惠政策是影响企业公益性捐赠行为的重要外部因素,并在模型检验中证明企业所得税优惠政策中扣除限额的变化将影响企业公益性捐赠支出的金额。同时,分析企业所得税公益性捐赠优惠政策的三种基本方式的选择,为国际比较章节的研究做好铺垫。第二部分,沿着理论部分的思路,对我国企业所得税公益性捐赠优惠政策本身以及实施效应展开分析。实证部分的数据表明我国企业公益性捐赠行为仍有较大的激励空间,模型的回归结果证明企业所得税公益性捐赠扣除限额的提高以及特殊公益性捐赠优惠政策均对企业公益性捐赠的支出金额带去显著的正向影响。同时结合对我国企业所得税公益性捐赠优惠政策的梳理,对我国该政策存在的主要问题进行较为深入的分析。第三部分,分别选取实施企业所得税公益性捐赠税基式优惠政策的三个典型国家,以及实施企业所得税公益性捐赠税额式优惠政策的两个典型国家,展开对该政策比较分析,并立足于我国国情,分析不同政策的借鉴性与局限性。基于以上部分的研究,为了更好的发挥企业所得税优惠政策对于公益性捐赠的引导作用,本文提出了完善的总体原则与具体建议。该政策的完善应当遵循三大原则,首先是公平原则,符合企业所得税法条件的公益性捐赠,应当享受同等的优惠政策,且当企业公益性捐赠支出金额相同时,在税前扣除的金额也应当相等。其次是激励原则,在达到公平原则的前提下,作为一条激励性税法政策,应当更有力引导企业的公益性捐赠行为。最后是监管原则,在提高激励性的同时,要兼顾税基侵蚀的问题,制定明晰的优惠政策,在监管过程中有法可依,有法必依。在总体设计原则中把握公平原则、激励原则与监管原则的基础上,具体的完善建议包括:明晰并扩大合格的受赠主体,考虑单独由税务部门或其下设的独立部门对公益性社会团体进行认定与监管;明确规定实物公益性捐赠的作价,以公允价值作价为更优选择;税法中建立重大灾害公益性捐赠处理体系,制定特殊优惠政策的进入、退出机制;允许递延结转扣除,鼓励企业大额公益性捐赠支出的发生;以规范的税法形式制定公益性捐赠优惠政策,遵守税收法定原则;税务机关与公益性社会团体、大众媒体共同宣传,引导社会舆论。本研究仍存在诸多的不足之处,如样本选择存在限制、数据质量问题等,这些都有待于在下一步的研究中逐步完善。
[Abstract]:Whether it is a social phenomenon or a theoretical research topic, the public welfare donation is becoming a hot issue in recent years. In the process of social development, more and more enterprises have abandoned the simple commercial thinking and adopted the socialized development strategy, and the public welfare donation is one of the strategies. However, the enterprise is the most basic and most important economic cell of the society, the essence of the pursuit of profit, the interests of the enterprise and the social interests are unavoidable in the conflict. For the enterprise to engage in public welfare donation, it is beneficial to establish a good social image, enhance the reputation of the enterprise, and make up for the deficiency of the government's assistance to the society. And often more efficient and targeted, conducive to sustainable development, promote the birth and maintenance of freedom and democracy. Therefore, the whole society wants enterprises to actively engage in public welfare donations. In order to encourage enterprises to do public welfare donations, most countries in the world use tax policies to guide them. Good, fair enterprise income tax policy can further motivate enterprises to have public welfare donation behavior. This paper mainly includes three parts from the perspective of system perfection. The first part, in the theoretical level, shows that the preferential policy of enterprise income tax is an important external factor affecting the enterprise public welfare donation line, and proves in the model test. The change of deducting quota in the preferential policy of enterprise income tax will affect the amount of the enterprise's public welfare donation expenditure. At the same time, it analyzes the choice of three basic ways of the preferential policy of the public welfare donation of the enterprise income tax, and pave the way for the research of the international comparison section. The second part, along the theory part, makes the public welfare of the enterprise income tax in our country. The analysis of the preferential policy of sex donation and the effect of its implementation. The data of the empirical part show that there is still a great incentive space for the public welfare donation behavior of the enterprises in China. The regression results of the model prove that the increase of the deduction limit of the public welfare donation and the preferential policy of special public welfare donation to the public welfare donation of the enterprise are all expenditure. In the third part, we choose three typical countries to implement the tax based preferential policy of the corporate income tax, and the implementation of the enterprise. Two typical countries of tax benefit tax preferential policy are compared and analyzed, and based on the national conditions of our country, the reference and limitations of different policies are analyzed. Based on the research above, this paper puts forward the improvement of the guiding role of the preferential policy of enterprise income tax on public welfare donation. The overall principle and specific proposals. The policy should be perfected in accordance with the three principles, first of all, the principle of fairness, the public welfare donation that conforms to the conditions of the enterprise income tax law, and the same preferential policy should be enjoyed. And the amount of the amount deducted before tax should be equal when the expenditure of the public welfare donation is the same, and the second is the principle of incentive. On the premise of fair principle, as an incentive tax law policy, it should be more powerful to guide the public welfare donation behavior of enterprises. Finally, it is the principle of supervision. At the same time, it is necessary to take into account the problem of tax base erosion and make clear preferential policies while improving the incentive. On the basis of the principle of incentive and supervision, the concrete suggestions include: to clarify and expand the qualified subject of the recipient, to consider the identification and supervision of the public welfare social organizations alone by the tax department or its independent department; to specify the price of the public welfare donation, and to choose the fair value as the better choice; In the law, the public welfare donation processing system of major disasters is set up, the entry of special preferential policies, the withdrawal mechanism, the deferred deduction, the encouragement of large public welfare donation, the formulation of preferential policies for public welfare donation by the standard tax law, the principle of tax statutory, the tax authorities and public welfare social organizations, and the public The media publicize and guide public opinion. There are still many shortcomings in this study, such as the limitation of sample selection, the quality of data and so on, which need to be gradually improved in the next step of research.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275
本文编号：2148978
[Abstract]:Whether it is a social phenomenon or a theoretical research topic, the public welfare donation is becoming a hot issue in recent years. In the process of social development, more and more enterprises have abandoned the simple commercial thinking and adopted the socialized development strategy, and the public welfare donation is one of the strategies. However, the enterprise is the most basic and most important economic cell of the society, the essence of the pursuit of profit, the interests of the enterprise and the social interests are unavoidable in the conflict. For the enterprise to engage in public welfare donation, it is beneficial to establish a good social image, enhance the reputation of the enterprise, and make up for the deficiency of the government's assistance to the society. And often more efficient and targeted, conducive to sustainable development, promote the birth and maintenance of freedom and democracy. Therefore, the whole society wants enterprises to actively engage in public welfare donations. In order to encourage enterprises to do public welfare donations, most countries in the world use tax policies to guide them. Good, fair enterprise income tax policy can further motivate enterprises to have public welfare donation behavior. This paper mainly includes three parts from the perspective of system perfection. The first part, in the theoretical level, shows that the preferential policy of enterprise income tax is an important external factor affecting the enterprise public welfare donation line, and proves in the model test. The change of deducting quota in the preferential policy of enterprise income tax will affect the amount of the enterprise's public welfare donation expenditure. At the same time, it analyzes the choice of three basic ways of the preferential policy of the public welfare donation of the enterprise income tax, and pave the way for the research of the international comparison section. The second part, along the theory part, makes the public welfare of the enterprise income tax in our country. The analysis of the preferential policy of sex donation and the effect of its implementation. The data of the empirical part show that there is still a great incentive space for the public welfare donation behavior of the enterprises in China. The regression results of the model prove that the increase of the deduction limit of the public welfare donation and the preferential policy of special public welfare donation to the public welfare donation of the enterprise are all expenditure. In the third part, we choose three typical countries to implement the tax based preferential policy of the corporate income tax, and the implementation of the enterprise. Two typical countries of tax benefit tax preferential policy are compared and analyzed, and based on the national conditions of our country, the reference and limitations of different policies are analyzed. Based on the research above, this paper puts forward the improvement of the guiding role of the preferential policy of enterprise income tax on public welfare donation. The overall principle and specific proposals. The policy should be perfected in accordance with the three principles, first of all, the principle of fairness, the public welfare donation that conforms to the conditions of the enterprise income tax law, and the same preferential policy should be enjoyed. And the amount of the amount deducted before tax should be equal when the expenditure of the public welfare donation is the same, and the second is the principle of incentive. On the premise of fair principle, as an incentive tax law policy, it should be more powerful to guide the public welfare donation behavior of enterprises. Finally, it is the principle of supervision. At the same time, it is necessary to take into account the problem of tax base erosion and make clear preferential policies while improving the incentive. On the basis of the principle of incentive and supervision, the concrete suggestions include: to clarify and expand the qualified subject of the recipient, to consider the identification and supervision of the public welfare social organizations alone by the tax department or its independent department; to specify the price of the public welfare donation, and to choose the fair value as the better choice; In the law, the public welfare donation processing system of major disasters is set up, the entry of special preferential policies, the withdrawal mechanism, the deferred deduction, the encouragement of large public welfare donation, the formulation of preferential policies for public welfare donation by the standard tax law, the principle of tax statutory, the tax authorities and public welfare social organizations, and the public The media publicize and guide public opinion. There are still many shortcomings in this study, such as the limitation of sample selection, the quality of data and so on, which need to be gradually improved in the next step of research.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275
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