| 公司慈善捐赠的税收问题研究 |
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| 引用本文： | 杜娟. 公司慈善捐赠的税收问题研究[J]. 北京工业大学学报(社会科学版), 2008, 8(5): 49-53 |
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| 作者姓名： | 杜娟 |
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| 作者单位： | 华东政法大学,经济法系,上海,200042 |
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| 摘 要： | 针对公司捐赠的税收问题,指出新《企业所得税法》虽然对公司捐赠的税收进行了规范,但缺乏具体的操作依据.汶川地震发生后,很多企业捐赠,使得对这一问题的研究更显紧迫。通过考察可扣除的公司捐赠的界定.公司慈善捐赠的股东保护、捐赠的范围、捐赠的扣除比例,提出了公司捐赠税收优惠完善的立法建议.
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| 关 键 词： | 公司 慈善捐赠 税法 |
Tax Law Research on Corporate Charitable Donation |
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| DU Juan. Tax Law Research on Corporate Charitable Donation[J]. Journal of Beijing Polytechnic University(Social Sciences Edition), 2008, 8(5): 49-53 |
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| Authors: | DU Juan |
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| Affiliation: | DU Juan (Department of Economic Law,East China University of Politics , Law,Shanghai 200042,China) |
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| Abstract: | Charity donation is an old topic.Though The new Enterprise Income Tax Law specifies tax issues on corporate donation,it still lacks clear practical basis.The research on this seems especially urgent after the Wenchuan Earthquake,when there are so many corporate donations.This article inspects the definition of the deductible corporate donation, shareholder protection in donation,scope of the donation and deduction rate of donation, giving suggestions on how to improve the tax preference of corporate donatio... |
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| Keywords: | corporate charitable donation tax law |
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