發(fā)布時間：2018-11-18 08:07

【摘要】：隨著社會市場經(jīng)濟(jì)的不斷發(fā)展成熟,公司制度的不斷完善,我國公司企業(yè)也隨之不斷壯大,并逐漸成為社會財(cái)富的最大擁有者。尤其是占據(jù)市場經(jīng)濟(jì)極大份額的公司法人,由于自身社會責(zé)任意識的逐步提高以及法律的明文規(guī)定,使其積極投身到公益捐贈大軍中來,為公益事業(yè)的發(fā)展發(fā)揮著舉足輕重的作用。本論文主要包括以下四個部分:第一部分,通過對公司公益捐贈概念的釋義和性質(zhì)的描述,闡述公司公益捐贈的法律依據(jù)及其特殊性;同時,系統(tǒng)地闡述我國公司公益捐贈理論演進(jìn)的過程及法律現(xiàn)狀,從而為問題的提出做好準(zhǔn)備;第二部分,首先,詳細(xì)地對我國公司公益捐贈決策主體存在的問題進(jìn)行討論,因?yàn)楝F(xiàn)行法律對公司公益捐贈決策的規(guī)定屬于放權(quán)的狀態(tài),但由于公司本身對此不夠重視,所以在實(shí)踐捐贈中公司決策權(quán)的歸屬十分混亂,有的由股東(大)會,有的由董事會,有的則交給本公司的下屬部門負(fù)責(zé)甚至直接交給公關(guān)部門決定;其次,通過查找對比相關(guān)法律法規(guī)的規(guī)定,對捐贈決策程序是否科學(xué),捐贈對象是否合法以及捐贈過程中的稅收優(yōu)惠是否適當(dāng)?shù)葐栴}進(jìn)行闡述并對其中存在的問題進(jìn)行探討。最后,通過分析我國近年來公益慈善組織信息公開的情況,探討我國公司公益捐贈透明度及財(cái)物監(jiān)管上存在的問題。第三部分,通過分析美國、日本等國家對于公司公益捐贈結(jié)轉(zhuǎn)問題在稅法上的明確規(guī)定,以及美國建議公司根據(jù)自己的經(jīng)濟(jì)實(shí)力對適合自己的捐贈數(shù)額加以確定,由此引發(fā)對我國對這方面制度的思考。第四部分,通過對公司公益捐贈制度出現(xiàn)的問題進(jìn)行探討的基礎(chǔ)上,并對如何借鑒國外的相關(guān)經(jīng)驗(yàn)發(fā)表自己的看法,從而為進(jìn)一步完善我國公司公益捐贈制度提出自己的建議。
[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.
【學(xué)位授予單位】：貴州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D922.182.3
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本文編號：2339413