随着我国市场经济的发展,公司对社会的影响日益加深,公司法理论逐渐开始强调公司的社会责任。而公司捐赠是公司社会责任中的道德义务,是公司承担社会责任的一种重要形式;同时,国家采取税收优惠等政策来激励公司来履行公司社会责任。 With the development of market economy in our country, the impact of the company on the society is deepening day by day, and the theory of corporate law has gradually begun to emphasize the company’s social responsibility. Corporate donation is a moral obligation in corporate social responsibility and an important form of corporate social responsibility. At the same time, the state adopts tax incentives and other policies to encourage the company to fulfill its corporate social responsibility.