摘要
社会慈善捐赠事业对于完善国民收入第三次分配机制尤为重要。基于2008年企业捐赠抵税政策的调整,探讨税收优惠对企业慈善捐赠行为的影响。研究发现:慈善捐赠抵税比例上升后,企业的慈善捐赠力度和慈善捐赠倾向均显著提升,且在一系列稳健性检验后结论依然成立;异质性分析表明,处于市场化程度更高地区的企业以及现金流更加充裕的企业对税收优惠政策的反应更加敏感,成立时间较短以及成立时间较长的企业受到慈善捐赠税收优惠政策的影响更大;企业慈善捐赠行为还具备一定的经济动机。本文丰富了企业捐赠抵税政策效果以及慈善捐赠动机的研究,为进一步完善优化中国的慈善捐赠税收优惠政策提供了经验证据。
Social charitable donations are particularly important for improving the third distribution mechanism of national income.Based on the changes in corporate donation tax credit policies in 2008,this paper studies the impact of tax incentives on corporate charitable donations.It is found that with the tax deduction ratio of charitable donations increasing,the corporate charitable donation intensity and charitable donation tendency increased significantly;the conclusion is still valid after a series of robustness tests.Heterogeneity analysis shows that companies in more market-oriented regions and companies with more abundant cash flow have more obvious responses to preferential tax policies,and the short-term and long-established businesses are more affected by tax incentives for charitable donations.There are also economic motives behind corporate charitable donations.The theoretical and empirical analysis in this paper enriches the research on the effect of corporate donation tax credit policy and the motivation of charitable donations,which provides empirical evidence for optimizing China's tax incentives for charitable donations in the future.
作者
杨灿明
杨耀宇
YANG Can-ming;YANG Yao-yu(School of Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430073,China)
出处
《广东财经大学学报》
CSSCI
北大核心
2023年第3期69-81,共13页
Journal of Guangdong University of Finance & Economics
基金
国家社会科学基金重大项目(22ZDA031)
关键词
税收优惠
捐赠抵税政策
企业捐赠
捐赠动机
第三次分配
preferential taxation
donation tax policy
corporate donation
donation motivation
the third distribution
作者简介
杨灿明(1963-),男,湖南桃江人,中南财经政法大学校长,教授,博士生导师;杨耀宇(1993-),男,广东广州人,中南财经政法大学财政税务学院博士研究生。
