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我国现行的慈善捐赠体系中,企业税收激励制度在其中发挥着非常重要的作用。《企业所得税法》中的一些规定对于企业开展慈善捐赠工作起到了一些促进作用,但与此同时,也出现了一些问题,比如企业如果选择非货币性捐赠方式,那么该企业则无法享受税收减免政策,从某种程度上来讲这种状况遏制了企业慈善捐赠工作的进一步开展。有鉴于此,本文分析了当前企业所得税法对企业慈善捐赠激励制度的不足,并探讨了有效的改进策略,旨在促进企业公益慈善捐赠工作的进一步开展。
In China’s current system of charitable donations, corporate tax incentives play a very important role. Some of the provisions of the EIT Law have played some role in promoting charity donations, but at the same time, some problems have emerged. For example, if a company chooses non-monetary donation, the enterprise can not enjoy tax relief Policy, to some extent, this situation has stopped the further development of corporate charitable donations. In view of this, this paper analyzes the current corporate income tax law on corporate charitable donations incentive system deficiencies, and discusses the effective improvement strategies aimed at promoting corporate charity donation work to further carry out.