公益性捐赠

企业公益性捐赠的税收法律问题研究

The Research of Taxation Legal Problem on Enterprise Public Welfare Donation

公益性捐赠所得税法律制度及其稽征要点的规定，在此次立法中也有涉及，但是国内公益性捐赠所得税立法的合理性与有效性也存在诸多问题。

Charitable contribution income tax law and its requirements were involved in the legislation .

公益性捐赠所得税法律是公益性捐赠法律与所得税法律的交叉内容。

Charitable contribution income tax law overlaps between charitable contribution law and income tax law .

完善我国公益性捐赠的所得税激励政策研究

The Research on Perfecting Our Country 's Income Tax Incentive Policy of the Public Benefit Donation

本部分进一步探究为何税法应当积极致力于企业公益性捐赠的调整和税法应如何调整。

This part further explores why tax law should actively engage in adjusting company public welfare contribution and how .

本部分涉及税法与公司法在企业公益性捐赠的制度安排上的协调。

This part involves harmonization of the system arrangements on company public welfare contribution of tax law and company law .

从另一方面来看，企业发生的公益性捐赠行为也给自身带来了意想不到的间接利益。

On the other hand , the public welfare donation behaviors of the enterprises also brings themselves some unexpected advantages .

允许企业社会公益性捐赠在税前扣除，有助于促进社会公益事业的发展。

Allowing donations of corporations to be deducted before income tax will facilitate the development of public welfare in the society .

所以，我们应该重视并积极释放税法对企业公益性捐赠的激励作用。

Therefore , we should pay attention to and actively release the incentive function of tax law on company public welfare contribution .

因此，税法在对企业公益性捐赠的调整中，激励机制与约束机制应该并重。

Therefore , in building the tax system of company public welfare contribution , incentive mechanism with the binding mechanism should be equal .

通过对税法的功能定位，即税法具有社会分配法的功能，试图说明税法可以对企业公益性捐赠发挥有效的调整作用。

Through positioning tax law as social distribution law , trying to explain that tax law could effective adjust company public welfare contribution .

公益性捐赠需要政府的介入和支持，在影响公益性捐赠的各种因素中，税收政策的作用不容忽视。

Meanwhile , the charity donation requires the supportive intervention of the government . Also , the role of tax policies cannot be neglected .

此外，企业若通过公益性捐赠享受过度的税收优惠也会影响国家财政收入，不利于国家职能的实现。

In addition , if company which contributes public welfare undertakings excessively enjoys the preferential treatments in tax , it will also affect government revenue and is not conductive to the implementation of governmental functions .

税法的社会分配法功能，决定着它可以对企业公益性捐赠发挥有效的调整作用，从外部激励企业积极投身公益事业，促进社会公共福利事业繁荣发展。

As social distribution law , tax law could play an effective adjustment role to company public welfare contribution , inspiring company to participate public welfare undertakings from the outside , flourishing the development of it .

而目前我国关于公益性捐赠的税收激励政策研究还不够充分，税收政策改革的滞后也在一定程度上影响了我国公益事业的进一步发展。

Unfortunately now the research on the tax motivation policies about charity donation is not quite sufficient . Furthermore , the reform of the current tax policy has been lagging behind the need for the further development of public welfare donations .

如果税法通过适当的制度安排，能够确实发挥出其对企业公益性捐赠的激励功效，那么，税法就能在增进人们之间的和谐关系、促进社会的稳定等方面发挥其作用。

If tax law through appropriate institutional arrangements can bring the stimulation function on company public welfare contribution into full play , it could effectively play a role on enhancing the harmonious relationship between people and promoting social stability and so on .

鉴此，本文分析了企业公益性捐赠的性质，企业公益性捐赠的积极效应和消极效应，在此基础上分析了税法对其的激励性制度安排和约束性制度安排。

In view of this , this paper analyzes the nature of company public welfare contribution , on the base of an analysis of its positive effects and negative effects , exploring the incentive mechanism and the binding mechanism of tax on it .

税法如何安排对企业公益性捐赠的激励机制与约束机制，如何才能平衡公益事业的发展与企业及其利益相关者、国家财政收入之间的利益冲突，便是企业公益性捐赠的税法调整的关键所在。

How to arrange the two , as well as , how to balance the conflict of the development of public welfare undertakings and the interests of company , its stakeholders and country revenue are the key to company public welfare contribution of tax adjustment .

文章首先讨论企业公益性捐赠的道德性，明确企业公益性捐赠只是企业的一种道德责任。目的在于为讨论法律应采取何种方式对其调整奠定基础，即法律对道德责任不能强制，只能激励。

This part firstly discusses the morality of company public welfare contribution , manifesting it is a moral duty , which aims at clearing the way which should be taken to adjust company public welfare contribution , that is , law could inspire moral duty , but could not enforce .

上市公司通过公益性股权捐赠兼具捐赠合同和股权转让的性质。

The listed company has the nature of both donation contract and the equity transfer through the public welfare donations .

在慈善捐赠立法方面，主要有公益性慈善捐赠和赈灾性慈善捐赠两类法规。

In the charitable donation legislation , there mainly were two types of laws and regulations , namely , the nonprofit charitable donations and disaster relief charitable donation .

国家鼓励社会各界为公益性就业服务提供捐赠、资助。

The State encourages all circles of the society to make donations and provide financial aid to the public welfare service for employment .

全面推行慈善捐赠专用票据，减少慈善组织享有免税资格的认定程序；完善监督与救济机制，保证上市公司股权捐赠的公益性，保证上市公司公益性股权捐赠合法有序进行。

Full of charitable giving special note , reduction of the qualification cognizance of the charity enjoy duty-free procedures ; Improve the supervision and relief mechanism , ensure the equity of listed companies donated for public welfare , pledged legal and orderly public equity of listed companies .

作为企业与公益事业之间最常见的纽带，企业公益性捐赠只是企业的一种道德责任。虽然这种道德责任只能由企业自发实施而不能被强制实施，但是并不影响法律对其作出制度安排。

As the common link between company and public welfare undertakings , company public welfare contribution is a kind of moral duty of company , which can only be carried out by itself voluntarily , not be forced , nevertheless law could also make a law system of it .