税收减免对公司慈善捐赠行为的影响

慈善事业作为社会保障体系的重要组成部分，是继工资、福利和社会保障之后的“第三次社会大分配”。近年来，我国的慈善事业获得了一定的发展，但与当代社会对慈善事业的要求仍存有相当差距。税收作为政府宏观调控的杠杆，对慈善事业的发展有着重要影响。而现阶段我国慈善事业的发展水平较低，税收对公司捐赠收益一成本和捐赠选择的影响为公司做出捐赠决定提供了参考，期望通过完善慈善捐赠的税收优惠政策来为慈善事业的发展创造良好的外部环境，引导鼓励企业的慈善捐赠行为，充分发挥慈善组织在公共领域弥补市场失灵和政府失效的作用。

The Influence of the Tax Remission on the Corporate Charitable Donation

As a part of the social security systems, charity is seen as the ＂Third Allocation of the Revenue＂. In the recent years, the development of China＇s charity work has been advanced to a certain extent. But comparing with the requirement of the modern society, there is still a gap. The tax, as the lever of macro-control, is important for the de- velopment of the charity work in our country. But by analyzing the stage of the development of China＇s charity work, the influence of tax on the income-cost and donation choice is referential to donation decision. To improve tax preferential policies for charitable donations creates a favorable external environment for guiding and encouraging charitable dona- tions by corporate in order to give full play to charitable organizations in the public domain to make up for the market failure and government failure role