企业税负影响捐赠规模研究

发布时间：2018-04-15 16:44

本文选题：企业税负 + 捐赠规模　；参考：《暨南大学》2014年硕士论文

【摘要】：关于企业捐赠的研究，，国内主要集中对捐赠动机、影响因素和效果方面，企业税负影响企业捐赠的实证研究较少，本文以企业实际税负为切入点，整理巨潮网披露的2012年深圳主板521家上市公司年度财务报表数据，并通过建立对数模型，得出企业实际税负影响企业捐赠行为，并进一步将企业税负分为7个税负区间，研究表明不同税负区间企业捐赠规模不同：低税负鼓励企业捐赠效果不明显，税负越高影响企业捐赠额的变动幅度也越大，税负在20%到40%之间显著影响企业捐赠额。因此，本文认为税收优惠政策在鼓励企业进行慈善捐赠方面可以有所作为，并建议完善多种捐赠方式的税收优惠和递延扣除措施。
[Abstract]:As for the research on corporate donation, the domestic research mainly focuses on the motivation, influencing factors and effects of corporate donation, and the empirical study of corporate tax burden on corporate donation is less. This paper takes the actual tax burden of enterprises as the starting point.Sorting out the annual financial report data of 521 listed companies on Shenzhen main Board in 2012 disclosed by Giant Tide, and through establishing logarithmic model, we can draw the conclusion that the actual tax burden of enterprises affects corporate donation behavior, and further divide the tax burden of enterprises into seven tax burden zones.The research shows that the scale of corporate donation is different in different tax burden: the effect of low tax burden on corporate donation is not obvious, the higher the tax burden is, the larger the change of corporate donation amount is, and the tax burden is between 20% and 40%.Therefore, this paper thinks that the tax preferential policy can do something to encourage enterprises to make charitable donations, and proposes to improve the tax preference and deferred deduction measures of various donation ways.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F270

【参考文献】