税收政策是否可以促进企业慈善捐赠探讨——基于2010年度深市主板上市公司数据分析

Does Tax can Promote Corporate Philanthropic Giving:A Case Study from Public Company Listed on Shenzhen Main Board in 2010

关于税收政策对于企业慈善捐赠是否存在影响这一问题,已有众多文献进行了研究,但结论不一。大多数西方学者认为税收减免对于企业慈善捐赠存在影响。本文在回顾西方成熟的研究成果的基础上,通过分析2010年我国上市公司年度报表的数据,力图深入探讨一个简单且重要的问题:税收是否可以促进企业慈善捐赠?实证研究发现,在中国现行税收体制下,企业所得税政策能够影响企业慈善捐赠,并且是同方向影响。

There is a controversial issue whether tax affects the corporate philanthropic giving.Most foreign academics think the effect exists,however,Chinese academics are disagreement with this influence.Based on the literature review,this paper try to analysis the effects of the tax on corporate philanthropic giving by using the data of public company listed on Shenzhen Main Board in 2010.The result is that enterprise income tax rates can affect corporate giving positively.