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企业捐赠是我国社会捐赠的主体,探讨如何从税收政策入手,激励企业捐赠,具有很大的现实意义。本文先分析了激励企业捐赠的现行税收政策,然后提出从实体法规和程序法规两个方面完善,进一步激励企业捐赠,实现企业慈善事业的可持续发展。
Corporate donation is the main part of social donation in our country. It is of great practical significance to discuss how to start with tax policy and encourage corporate donation. This paper first analyzes the current tax policies that encourage enterprises to donate, and then proposes that they should be improved from substantive laws and regulations and procedural laws and regulations so as to further encourage enterprises to donate and realize the sustainable development of corporate philanthropy.