摘要
税收政策是各国政府普遍采用的引导企业慈善捐赠的主要工具之一。基于2007年度我国A股上市公司慈善捐赠相关数据,采用双对数回归模型,对企业慈善捐赠的税收政策激励效应进行实证检验。研究结果表明:税收是影响企业慈善捐赠行为的主要因素之一,企业慈善捐赠支出与企业所得税税率显著正相关;企业慈善捐赠行为受利润水平制约,企业慈善捐赠支出与企业净利润显著正相关。因此,要充分发挥税收政策的引导作用,保护企业慈善捐赠的积极性。
Tax policy is one of the main instruments widely adopted by governments of different countries to encourage enterprises to make charitable donations. By applying the double-logarithmic regression model, this paper carries out an empirical test on the incentive effects of tax policy on China＇s corporate charitable donations based on the relevant data of charitable donations made by China＇s listed companies with A shares in 2007. The results indicate that tax is a major factor affecting business behaviors of charitable donations, and there is a significant positive correlation between the corporate charitable donations and the rates of corporate income tax. Furthermore, the corporate charitable donation is constrained by the level of corporate profit, and there is a significant positive correlation between corporate charitable donations and corporate net profit. Therefore, the government should give tax policy a full play in guiding and protecting the initiative of enterprises to make charitable donations.
出处
《当代财经》
CSSCI
北大核心
2010年第1期36-42,共7页
Contemporary Finance and Economics
基金
上海财经大学研究生创新基金项目"我国企业捐赠课税的经济分析"(CXJJ-2008-312)
关键词
慈善捐赠支出
A股上市公司
税收激励效应
企业所得税税率
税率弹性
charitable donation expenditure
A shares of listed firms
incentive effects of tax
enterprise income tax rate
tax rate elasticity
作者简介
朱迎春，上海财经大学博士研究生，主要从事财税理论与政策研究
