财税与公共管理学院知识库

       党的二十大报告强调，坚持按劳分配为主体、多种分配方式并存，构建初次 分配、再分配和第三次分配协调配套的制度体系。作为初次分配和再分配有益补 充的公益慈善行为，能够对社会资源和社会财富进行分配，从而弥补市场失灵和 政策盲区，完善收入分配的制度体系，缩小社会收入分配差距，促进社会稳定和 谐。近年来，我国慈善事业蓬勃发展，慈善资源总量持续增加，据《中国慈善发 展报告 2023》的数据披露，2022 年全国社会公益资源总量预测为4505亿元，较2021年增长了0.81%。其中，来自企业的捐赠额再一次超过捐赠总量的70%，成 为捐赠主体的中坚力量。而税收政策作为政府宏观调控的工具，深刻影响着企业 的经济行为，厘清所得税政策对企业慈善捐赠的影响，一方面能激励企业增加捐 赠支出，推动我国慈善事业发展，另一方面对完善第三次分配制度、实现共同富 裕也有着重要的现实意义。为此，本文着眼于所得税优惠政策对企业慈善捐赠的 影响，在递进式的研究探寻和梳理分析基础上，最终提出一些健全所得税税收优 惠政策的针对性建议，以激励企业慈善捐赠。

       具体而言，本文的论述体系由五个部分构成。首先，通过梳理国内外相关学 者的研究现状确定了本文的研究方向与思路。其次，以相关理论为支撑，从慈善 捐赠的正外部性和公共产品补偿功能两方面分析政府出台税收政策鼓励企业进行慈善捐赠的必要性，结合利润最大化目标和社会责任理论分析企业捐赠的原动力，并深入本质地对所得税全额扣除政策和限额扣除政策进行对比分析，指出政 策本质上会改变慈善捐赠的相对价格，从而激励企业的慈善捐赠行为。在此基础 上，介绍了我国慈善捐赠的发展现状，彰显了企业这一市场经济最重要参与主体 在慈善捐赠方面的核心地位，并对该类税收优惠政策进行了梳理归类，分析指出 现有制度存在税收政策体系不健全、税前扣除政策激励有限、税收优惠扣除流程 复杂的问题。在理论分析和现状分析后，提出研究假设，并在实证层面截取 2010-2021年4262家上市公司的财务指标，通过构建双向固定效应模型，探讨企业慈善捐赠支出与慈善捐赠价格之间的关系。实证分析表明：捐赠价格的提高显著降低了企业进行捐赠支出的积极性，此结论在滞后期回归和排除新冠疫情冲击后依然成立；此外，捐赠价格对于不同产权性质、区域法律环境和媒体关注度企业的慈善捐赠影响有明显差异，非国有企业面临更强的融资约束，捐赠成本较高，捐赠价格的提高会抑制非国有企业的捐赠行为，而对处于法律环境较好地区的企业和媒体关注度低的企业，捐赠价格也会显著影响其捐赠行为。最后，基于前文的理论分析与实证分析，提出适度提高税前扣除比例，扩展结转年度限制、制定差异化的税前扣除政策、规范特殊性捐赠的税收政策和完善其他配套措施等具体政策建议，旨在为我国慈善事业的发展壮大创造更好的社会环境。

    The report of the 20th National Congressof the Communist Party of China emphasized that we should adhere to the principle of distribution according to work, the coexistence of multiple distribution methods, and build a coordinated system of primary distribution, redistribution and third distribution. As a useful supplement to primary distribution and redistribution, public welfare and philanthropy can distribute social resources and social wealth, so as to make up for market failures and policy blind spots, improve the institutional system of income distribution, narrow the gap in social income distribution, and promote social stability and harmony. According to the data of the "China Charity Development Report 2023", the total amount of social welfare resources in the country in 2022 is predicted to be 450.5 billion yuan, an increase of 0.81% over 2021. Among them, the amount of donations from enterprises once again exceeded 70% of the total donations, becoming the backbone of the donors. As a tool of the government's macroeconomic regulation and control, the tax policy profoundly affects the economic behavior of enterprises, and clarifying the impact of income tax policy on corporate charitable donations can encourage enterprises to increase donation expenditures and promote the development of philanthropy in China on the one hand, and on the other hand, it is also of great practical significance to improve the third distribution system and achieve common prosperity. Therefore, thispaper focuses on the impact of preferential income tax policies on corporate charitable donations, and finally puts forward some targeted suggestions for improving the preferential income tax policies on the basis of progressive research and analysis, so as to motivate corporate charitable donations. 
    Specifically, the discourse system of this paper consists of five parts. Firstly, by combing the research status of relevant scholars at home and abroad, the research direction and ideas of this paper are determined. Secondly, with the support of relevant theories, this paper analyzes the necessity of the government's tax policy to encourage enterprises to make charitable donations from the aspects of the positive externality of charitable donations and the compensation function of public goods, analyzes the driving force of corporate donations in combination with the goal of profit maximization and social responsibility theory, and analyzes the ins and outs of the impact of preferential income tax policies on 
corporate charitable donations, and points out that the pre-tax deduction 
ratio and tax rate will have an impact on the donation behavior of 
enterprises. On this basis, this paper introduces the development status of 
charitable donations in China, highlights the core position of enterprises, 
the most important participants in the market economy, in charitable 
donations, and sorts out and classifies such preferential tax policies, and 
analyzes and points out that the existing system has problems such as imperfect tax policy system, limited incentives for pre-tax deduction 
policies, and complex tax preferential deduction processes. After 
theoretical analysis and analysis of the current situation, the research 
hypothesis is proposed, and the financial indicators of 4262 listed 
companies from 2010 to 2021 are intercepted at the empirical level, and 
the relationship between corporate charitable donation expenditure and 
charitable donation price is explored by constructing a two-way fixed 
effect model. The empirical analysis shows that the increase in the donation price significantly reduces the enthusiasm of enterprises to make donation expenditures, and this conclusion is still valid after the lag returns and the impact of the new crown epidemic is excluded. Non-state-owned enterprises face stronger financing constraints and higher donation costs, and the increase in donation price will inhibit the donation behavior of nonstate-owned enterprises, while for enterprises in areas with better legal environment and low media attention, the donation price will also significantly affect their donation behavior. Finally, based on the above theoretical and empirical analysis, this paper puts forward specific policy suggestions such as appropriately increasing the pre-tax deduction ratio, expanding the annual limit of carry-forward, formulating differentiated pre-tax deduction policies, standardizing the tax policy for special donations, and improving other supporting measures, aiming to create a better social environment for the development and growth of philanthropy in China.