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本文立足于2008年新企业所得税法改革,以我国A股上市公司2006-2014年的慈善捐赠数据作为研究样本,运用OLS双对数回归模型,检验我国税收政策对企业慈善捐赠行为的影响。实证结果显示:企业适用的所得税税率越高,企业的慈善捐赠支出越多;企业慈善捐赠税前扣除比例越高,企业的慈善捐赠支出越多。政府应充分利用税收政策的激励作用,合理引导企业的慈善捐赠行为,以促进国家慈善事业的发展。
Based on the reform of the 2008 new corporate income tax law, taking the charity donation data of A-share listed companies in China from 2006 to 2014 as the research sample, this paper uses the OLS double logarithmic regression model to test the impact of our tax policy on corporate charity donations. The empirical results show that the higher the income tax rate applicable to enterprises, the more charitable donations are made by enterprises; the higher the pre-tax deduction rate of charitable donations, the more charitable donations are made by enterprises. The government should make full use of the incentive function of the tax policy and guide the charity donations of the enterprises reasonably so as to promote the development of the national charity.