我國(guó)企業(yè)所得稅公益性捐贈(zèng)優(yōu)惠政策的研究
發(fā)布時(shí)間：2018-07-27 20:02
【摘要】：無論是作為一種社會(huì)現(xiàn)象,還是一個(gè)理論研究的課題,企業(yè)公益性捐贈(zèng)都是近年來一個(gè)越來越熱門的問題。在社會(huì)發(fā)展的進(jìn)程中,越來越多的企業(yè)摒棄了單純的商業(yè)化思路,采用了社會(huì)化的發(fā)展戰(zhàn)略,企業(yè)公益性捐贈(zèng)就成為其中一項(xiàng)策略。但是,企業(yè)是社會(huì)最基本也是最重要的經(jīng)濟(jì)細(xì)胞,擁有追求盈利的本質(zhì),企業(yè)利益和社會(huì)利益在現(xiàn)實(shí)中難免產(chǎn)生沖突。對(duì)企業(yè)來說從事公益性捐贈(zèng),有利于樹立良好的社會(huì)形象,提升企業(yè)知名度,對(duì)社會(huì)來說有利于彌補(bǔ)政府救助的不足,并且往往更有效率和針對(duì)性,有利于可持續(xù)發(fā)展,促進(jìn)自由和民主的孕育和維持。因此,全社會(huì)都希望企業(yè)能積極從事公益性捐贈(zèng)。為了鼓勵(lì)企業(yè)發(fā)生公益性捐贈(zèng),世界上多數(shù)國(guó)家運(yùn)用稅收政策進(jìn)行引導(dǎo)。當(dāng)前對(duì)于我國(guó)而言,形成一個(gè)完善、公平的企業(yè)所得稅法政策,能進(jìn)一步激勵(lì)企業(yè)發(fā)生公益性捐贈(zèng)行為。本文從制度完善的角度出發(fā),主要包括三個(gè)部分。第一部分,在理論層面說明企業(yè)所得稅優(yōu)惠政策是影響企業(yè)公益性捐贈(zèng)行為的重要外部因素,并在模型檢驗(yàn)中證明企業(yè)所得稅優(yōu)惠政策中扣除限額的變化將影響企業(yè)公益性捐贈(zèng)支出的金額。同時(shí),分析企業(yè)所得稅公益性捐贈(zèng)優(yōu)惠政策的三種基本方式的選擇,為國(guó)際比較章節(jié)的研究做好鋪墊。第二部分,沿著理論部分的思路,對(duì)我國(guó)企業(yè)所得稅公益性捐贈(zèng)優(yōu)惠政策本身以及實(shí)施效應(yīng)展開分析。實(shí)證部分的數(shù)據(jù)表明我國(guó)企業(yè)公益性捐贈(zèng)行為仍有較大的激勵(lì)空間,模型的回歸結(jié)果證明企業(yè)所得稅公益性捐贈(zèng)扣除限額的提高以及特殊公益性捐贈(zèng)優(yōu)惠政策均對(duì)企業(yè)公益性捐贈(zèng)的支出金額帶去顯著的正向影響。同時(shí)結(jié)合對(duì)我國(guó)企業(yè)所得稅公益性捐贈(zèng)優(yōu)惠政策的梳理,對(duì)我國(guó)該政策存在的主要問題進(jìn)行較為深入的分析。第三部分,分別選取實(shí)施企業(yè)所得稅公益性捐贈(zèng)稅基式優(yōu)惠政策的三個(gè)典型國(guó)家,以及實(shí)施企業(yè)所得稅公益性捐贈(zèng)稅額式優(yōu)惠政策的兩個(gè)典型國(guó)家,展開對(duì)該政策比較分析,并立足于我國(guó)國(guó)情,分析不同政策的借鑒性與局限性�；谝陨喜糠值难芯�,為了更好的發(fā)揮企業(yè)所得稅優(yōu)惠政策對(duì)于公益性捐贈(zèng)的引導(dǎo)作用,本文提出了完善的總體原則與具體建議。該政策的完善應(yīng)當(dāng)遵循三大原則,首先是公平原則,符合企業(yè)所得稅法條件的公益性捐贈(zèng),應(yīng)當(dāng)享受同等的優(yōu)惠政策,且當(dāng)企業(yè)公益性捐贈(zèng)支出金額相同時(shí),在稅前扣除的金額也應(yīng)當(dāng)相等。其次是激勵(lì)原則,在達(dá)到公平原則的前提下,作為一條激勵(lì)性稅法政策,應(yīng)當(dāng)更有力引導(dǎo)企業(yè)的公益性捐贈(zèng)行為。最后是監(jiān)管原則,在提高激勵(lì)性的同時(shí),要兼顧稅基侵蝕的問題,制定明晰的優(yōu)惠政策,在監(jiān)管過程中有法可依,有法必依。在總體設(shè)計(jì)原則中把握公平原則、激勵(lì)原則與監(jiān)管原則的基礎(chǔ)上,具體的完善建議包括:明晰并擴(kuò)大合格的受贈(zèng)主體,考慮單獨(dú)由稅務(wù)部門或其下設(shè)的獨(dú)立部門對(duì)公益性社會(huì)團(tuán)體進(jìn)行認(rèn)定與監(jiān)管;明確規(guī)定實(shí)物公益性捐贈(zèng)的作價(jià),以公允價(jià)值作價(jià)為更優(yōu)選擇;稅法中建立重大災(zāi)害公益性捐贈(zèng)處理體系,制定特殊優(yōu)惠政策的進(jìn)入、退出機(jī)制;允許遞延結(jié)轉(zhuǎn)扣除,鼓勵(lì)企業(yè)大額公益性捐贈(zèng)支出的發(fā)生;以規(guī)范的稅法形式制定公益性捐贈(zèng)優(yōu)惠政策,遵守稅收法定原則;稅務(wù)機(jī)關(guān)與公益性社會(huì)團(tuán)體、大眾媒體共同宣傳,引導(dǎo)社會(huì)輿論。本研究仍存在諸多的不足之處,如樣本選擇存在限制、數(shù)據(jù)質(zhì)量問題等,這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.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F275
本文編號(hào)：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.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F275
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