浅析企业公益性捐赠的税收政策

A Tentative Analysis on Tax Polices concerning Public-welfare Donations Given by Enterprises

《企业所得税法》对公益性捐赠税前扣除比例的规定,在一定程度上提高了企业对公益性捐赠的积极性,为企业履行社会责任、促进社会和谐进步起到推动作用。本文从有关公益性捐赠的税收政策出发,借鉴国外先进国家的经验,对我国公益性捐赠的税收政策进行了分析,提出了完善促进公益性捐赠的相关税收政策的建议。

The Enterprise Income Tax Law raises the deductible percentage of public-welfare donations, which will to some degree prompt enterprises to donate more, hence be helpful for enterprises to shoulder social responsibilities and contribute to the construction of a harmonious society. Starting from an analysis on tax policies concerning public-welfare donations, this paper makes an exposition of relevant policies in China and puts forward some suggestions after drawing on successful experiences from foreign countries as reference.