浅析企业公益性捐赠的税收政策^（*）

内容摘要:

《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。

关键词:公益性捐赠　税收政策　税前扣除

abstract: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.

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