促进我国企业慈善捐赠的所得税优惠政策研究

发布时间：2018-03-21 06:33

本文选题：慈善捐赠　切入点：税收优惠　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,我国经济社会获得了空前的高速发展,社会财富的迅速扩张带来的是人民生活水平的日益提高。然而,过于追求经济效率而忽视公平的发展模式已然引起社会财富分配的严重失衡。慈善捐赠作为社会财富第三次分配的重要手段,在减轻政府财政支出压力、调节社会贫富差距等方面一直发挥着积极的作用。而准予企业慈善捐赠所得税税前扣除的优惠政策一直是国家促进社会捐赠的核心手段,其有效性也早已得到国内外众多学者的论证。本文一共分为五个部分:第一部分是引言,介绍了文章的选题背景、研究意义、研究思路与方法;第二部分对改革开放以来我国企业慈善捐赠所得税优惠政策的发展历程进行梳理并对相关政策进行总结和评价;第三部分是对所得税优惠政策促进企业捐赠行为的理论研究;第四部分是结合我国上市企业的捐赠情况,对所得税优惠政策激励企业捐赠的效应进行实证分析;第五部分是结合我国当前的所得税优惠政策的现状以及实证分析的结论,提出相关政策建议。文章理论部分主要基于效用最大化理论,借助公式演算和图形说明,论证了所得税税前扣除政策可以从收入效应和替代效应两个方面对企业捐赠行为产生激励效应。实证部分,本文选取了 2015年A股上市的434家有过慈善捐赠行为的企业作为样本,通过构建双对数回归模型,测算了企业慈善捐赠的收入弹性和价格弹性,并得出结论:企业慈善捐赠支出与捐赠价格负相关,与净利润正相关,且价格弹性区间为(-0.834,-0.412),收入弹性区间为(0.404,0.585)。相较于国外相关实证研究,我国慈善捐赠的税收价格弹性偏低,这可能与我国当前的公益捐赠制度环境,尤其是相关税收政策有着不可分割的关系。结合我国政策现状和实证分析结论,本文建议从优化慈善捐赠税收优惠制度环境、扩大具备扣除资格条件的公益性组织数量、完善税前扣除制度、做好企业减负工作、加强优惠政策的宣传和慈善组织的公信力建设等方面完善我国慈善捐赠的税收优惠政策体系。
[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.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275.4

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