涉外税务 2008年 第11期 研究与探索

浅析企业公益性捐赠的税收政策(*)

作者: 郑榕 黄敏燕 (中央财经大学税务学院 北京 100081) 上一篇 下一篇

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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