我国慈善捐赠企业所得税政策激励效应评估——基于中国上市公司数据断点回归设计的数量分析

发布时间：2018-10-26 12:29

【摘要】：2008年1月1日实施的《企业所得税法》将企业慈善捐赠税前扣除比例由年度利润总额3%提高到12%,这一激励政策调整的力度是比较大的。那么,政策实际执行效果如何?是否对企业慈善捐赠产生了真正的激励作用?以2008年作为一个时间节点,选用2003-2014年在中国A股交易的2809家上市公司作为样本企业,运用序列组齐性检验、chow稳健性检验、断点回归设计的方法,对2008年以前和以后的企业所得税慈善捐赠税前扣除政策进行效果评估。主要结论是:现行的企业所得税慈善捐赠税前扣除政策显著提高了企业慈善捐赠的绝对规模,受政策影响2007、2008年企业捐赠支出增长率大幅提升,以后逐步平稳;我国企业目前慈善捐赠倾向仍然较低,且单一的限额扣除激励政策降低了非外资企业慈善捐赠倾向;所得税政策对不同类型企业慈善捐赠激励效应存在差异,外资企业对现行慈善捐赠政策反向激励效应不显著。因此,需进一步优化税收优惠制度结构,注重制度安排的多元性。
[Abstract]:The Enterprise income tax Law, which was put into effect on January 1, 2008, raised the deduction ratio of corporate charitable donation from 3% to 12% of the total annual profit, and the adjustment of the incentive policy is quite strong. So, how does the policy actually work? Is there a real incentive to corporate philanthropy? Taking 2008 as a time node, 2809 listed companies traded in A shares in China from 2003 to 2014 were selected as sample enterprises. The methods of sequence homogeneity test, chow robustness test and breakpoint regression design were used. To evaluate the effect of corporate income tax before and after the tax deduction policy for charitable donations. The main conclusions are as follows: the current enterprise income tax charitable donation tax deduction policy has significantly increased the absolute scale of corporate charitable donation, affected by the policy 2007, 2008 corporate donation expenditure growth rate increased significantly, and then gradually stable; At present, the charitable donation tendency of Chinese enterprises is still relatively low, and a single quota deduction incentive policy reduces the charitable donation tendency of non-foreign-funded enterprises. The incentive effect of income tax policy on charitable donation of different types of enterprises is different, but the reverse incentive effect of foreign enterprises on the current charitable donation policy is not significant. Therefore, we need to further optimize the structure of tax preference system, pay attention to the diversity of institutional arrangements.
【作者单位】：山东财经大学财政税务学院;
【基金】：国家社会科学基金项目“慈善捐赠税收激励政策研究”(项目编号:12BJL030)的阶段性成果
【分类号】：D922.22;F812.42

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