股权捐赠

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 .

随着资本市场的不断完善和上市公司不断发展，上市公司逐渐把股权捐赠作为一项重要的战略安排。

With the constant improvement of the capital market and the continuous development of listed companies , listed companies gradually put equity donations as an important strategy .

区别于传统的实物和现金捐赠，股权捐赠在稳定投资者信心，促进基金会的增值保值和拓展基金会慈善资金来源渠道具有突出的制度价值。

Equity donations , which is different from traditional physical and cash donations , has prominent system value in stabling investor confidence , promoting the foundation of the value added value and developing foundation capital source channel .

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 .