發(fā)布時(shí)間：2018-03-21 06:33

  本文選題：慈善捐贈(zèng)　切入點(diǎn)：稅收優(yōu)惠　出處：《山東大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：改革開(kāi)放以來(lái),我國(guó)經(jīng)濟(jì)社會(huì)獲得了空前的高速發(fā)展,社會(huì)財(cái)富的迅速擴(kuò)張帶來(lái)的是人民生活水平的日益提高。然而,過(guò)于追求經(jīng)濟(jì)效率而忽視公平的發(fā)展模式已然引起社會(huì)財(cái)富分配的嚴(yán)重失衡。慈善捐贈(zèng)作為社會(huì)財(cái)富第三次分配的重要手段,在減輕政府財(cái)政支出壓力、調(diào)節(jié)社會(huì)貧富差距等方面一直發(fā)揮著積極的作用。而準(zhǔn)予企業(yè)慈善捐贈(zèng)所得稅稅前扣除的優(yōu)惠政策一直是國(guó)家促進(jìn)社會(huì)捐贈(zèng)的核心手段,其有效性也早已得到國(guó)內(nèi)外眾多學(xué)者的論證。本文一共分為五個(gè)部分:第一部分是引言,介紹了文章的選題背景、研究意義、研究思路與方法;第二部分對(duì)改革開(kāi)放以來(lái)我國(guó)企業(yè)慈善捐贈(zèng)所得稅優(yōu)惠政策的發(fā)展歷程進(jìn)行梳理并對(duì)相關(guān)政策進(jìn)行總結(jié)和評(píng)價(jià);第三部分是對(duì)所得稅優(yōu)惠政策促進(jìn)企業(yè)捐贈(zèng)行為的理論研究;第四部分是結(jié)合我國(guó)上市企業(yè)的捐贈(zèng)情況,對(duì)所得稅優(yōu)惠政策激勵(lì)企業(yè)捐贈(zèng)的效應(yīng)進(jìn)行實(shí)證分析;第五部分是結(jié)合我國(guó)當(dāng)前的所得稅優(yōu)惠政策的現(xiàn)狀以及實(shí)證分析的結(jié)論,提出相關(guān)政策建議。文章理論部分主要基于效用最大化理論,借助公式演算和圖形說(shuō)明,論證了所得稅稅前扣除政策可以從收入效應(yīng)和替代效應(yīng)兩個(gè)方面對(duì)企業(yè)捐贈(zèng)行為產(chǎn)生激勵(lì)效應(yīng)。實(shí)證部分,本文選取了 2015年A股上市的434家有過(guò)慈善捐贈(zèng)行為的企業(yè)作為樣本,通過(guò)構(gòu)建雙對(duì)數(shù)回歸模型,測(cè)算了企業(yè)慈善捐贈(zèng)的收入彈性和價(jià)格彈性,并得出結(jié)論:企業(yè)慈善捐贈(zèng)支出與捐贈(zèng)價(jià)格負(fù)相關(guān),與凈利潤(rùn)正相關(guān),且價(jià)格彈性區(qū)間為(-0.834,-0.412),收入彈性區(qū)間為(0.404,0.585)。相較于國(guó)外相關(guān)實(shí)證研究,我國(guó)慈善捐贈(zèng)的稅收價(jià)格彈性偏低,這可能與我國(guó)當(dāng)前的公益捐贈(zèng)制度環(huán)境,尤其是相關(guān)稅收政策有著不可分割的關(guān)系。結(jié)合我國(guó)政策現(xiàn)狀和實(shí)證分析結(jié)論,本文建議從優(yōu)化慈善捐贈(zèng)稅收優(yōu)惠制度環(huán)境、擴(kuò)大具備扣除資格條件的公益性組織數(shù)量、完善稅前扣除制度、做好企業(yè)減負(fù)工作、加強(qiáng)優(yōu)惠政策的宣傳和慈善組織的公信力建設(shè)等方面完善我國(guó)慈善捐贈(zèng)的稅收優(yōu)惠政策體系。
[Abstract]:Since the reform and opening up, China's economy and society have achieved unprecedented rapid development. The rapid expansion of social wealth has brought about the increasing improvement of people's living standards. The excessive pursuit of economic efficiency and neglect of the fair development model has caused a serious imbalance in the distribution of social wealth. As an important means of the third distribution of social wealth, charitable donation is reducing the pressure on the government's fiscal expenditure. The adjustment of the gap between the rich and the poor in society has been playing a positive role. And the preferential policies that allow corporate charitable donations to be deducted before tax on income tax have always been the core means for the state to promote social donations. This paper is divided into five parts: the first part is the introduction, which introduces the background, research significance, research ideas and methods of the article; The second part reviews the development of corporate charitable donation income tax preferential policy since the reform and opening up and summarizes and evaluates the related policies; the third part is the theoretical research on the income tax preferential policy to promote corporate donation behavior; Part 4th is an empirical analysis of the effects of income tax preferential policies on corporate donation, and part 5th is based on the current situation of China's income tax preferential policies and the conclusion of empirical analysis. The theory of this paper is mainly based on the utility maximization theory, with the help of formula calculus and graphic explanation. The paper demonstrates that income tax deduction policy can stimulate corporate donation behavior from two aspects: income effect and substitution effect. In this paper, 434 companies listed on A shares listed in 2015 were selected as samples, and the income elasticity and price elasticity of corporate charitable donation were calculated by constructing a double logarithmic regression model. It is concluded that corporate charitable donation expenditure is negatively correlated with donation price and positively correlated with net profit, and the price elasticity range is -0.834 ~ -0.412, and the income elasticity range is 0.404 ~ 0.5850.The tax price elasticity of charitable donation in China is lower than that in other countries. This may have an inseparable relationship with China's current public donation institutional environment, especially related tax policies. Combined with the current situation of China's policy and empirical analysis, this paper proposes to optimize the tax preferential system environment for charitable donations. Expand the number of public welfare organizations with eligibility for deductions, improve the pre-tax deduction system, and do a good job of reducing the burden on enterprises, Strengthen the propaganda of preferential policy and the construction of public trust of charitable organizations, improve the tax preferential policy system of charitable donation in our country.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F275.4

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