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企业公益捐赠是政府为鼓励企业承担社会责任而颁布的税收优惠政策,也是企业纳税管理的一部分。2017年2月24日,全国人大常委修改税法中的“公益性捐赠”相关内容,对企业公益行为捐赠起到了更大的推动作用。公益捐赠的规划更使得企业实现道德与利益双收。
Corporate donations are the preferential tax policies promulgated by the government to encourage enterprises to shoulder their social responsibilities and are also part of the corporate tax management. On February 24, 2017, the NPC Standing Committee revised the relevant contents of “public welfare donations ” in the tax law to play a greater role in promoting the donation of public welfare activities. The planning of public welfare donations also enables enterprises to achieve double revenue from their morals and benefits.