我国税法规定,公益性捐赠可以按比例税前扣除。这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。本文分析整理出我国企业几种主要的公益性捐赠模式,并对其进行纳税分析,希望能为企业进行公益性捐赠提供了一定的指导作用。 China’s tax law stipulates that public welfare donations can be deducted in proportion to tax. This has raised the enthusiasm of enterprises for public welfare donations and played a catalytic role in fulfilling social responsibilities and promoting social harmony and progress. This article analyzes and sorts out several major non-profit donation patterns of Chinese enterprises and conducts tax analysis, hoping to provide some guidance for enterprises to donate non-profit funds.