企业慈善捐赠行为与税收政策关系的研究
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摘要
很多研究都发现公司慈善捐赠支出与税收政策密切相关,这些研究虽然指出公司捐赠行为与政策之间存在一定的关系,但各个国家税收法律制度的不同以及企业自身传统观念的差别使得税收的影响程度在不同国家和地区之间存在明显的差异。本研究运用理论分析和实证研究的方法,着重研究我国现行税收法律制度对公司捐赠行为的影响,为政策的优化指明方向。
我国作为新兴市场国家,企业的行为与发达国家和其他一些国家的企业相比,存在一定的差异。在本文中,我们将借鉴前人研究的思想方法,对中国企业在慈善捐赠行为过程中对于税收政策的敏感性进行分析。企业的慈善捐赠可以看作是支出(或消费),也可以看作是需求(获得某种自身满足的一项需求)。而企业慈善捐赠的价格可以定义为企业每进行一个单位的慈善实际需要付出的金额。可以算出,当企业所得税率为t时,每单位捐赠在无税情况下的支出成本为1；在可全部税前扣除的情况下的成本为1-t；在可部份税前扣除的情况下的支出成本为1-μ*t(μ为可扣除比例),这种支出通常被称之为慈善捐赠的税收价格,由于目前我国在企业所得税税法中还制定了较多的税收优惠政策,企业的实际所得税税收负担率与名义税收负担率之间还有较大的差异,因此我们用企业慈善捐赠的税收价格=1-企业的所得税实际税负率来进行计算,其中企业的所得税实际税负率=企业实际缴纳的所得税税额/企业的利润额。实证分析部分通过对企业发放调查表收集了414户企业的数据,同时还采用了企业在税务部门的申报信息,具体指标包括企业的销售收入、利润总额、资产、负债、慈善捐赠支出等,选取828户无锡地区的企业在2003-2009年间的数据(其中部分数据有缺项,但不影响回归处理),处理方法上采用最小二乘法进行回归分析,通过对各种指标的回归计算对比,筛选出较优的回归模型,我们还从中筛选39户数据较完整的企业,采用固定效应模型进行分析,并将回归结果与前一方法得出的结论进行了对比验证。
我国企业的慈善捐赠与国家税收政策之间存在一定的相关度,但与国外相比相关度还较低。不同企业的反应行为存在差异,对于企业捐赠行为,我国的税收政策总体上应当给与一定的鼓励。原因是,第一中国幅员辽阔,地区之间的发展不平衡,在经济欠发达地区,政府的财力有限,难以处理好所有社会问题,需要企业和社会各方面力量的共同投入。第二目前我国的很多企业还处于起步阶段,在其发展初期,企业的实力不强,参与社会公益事业的能力有限,需要国家在政策上给予支持。第三企业在自已熟悉的领域参于社会公益活动可以节省社会交易成本,促进社会资源的有效配置,提高全社会的经济效益和社会效益。但是社会公益事业不应当只看作企业的责任,税收优惠应当是有限度的,对税收抵免政策的实施必须加强管理和审查,防止个别企业借机偷逃税款。
A lot of researches had discovered that the corporation's charitable giving has a close relationship with tax policy. But when we consider this problem in different countries, there are different legal systems of tax revenue in different country and the corporation's action may become quit different and this leads to the result that the tax policy has a distinct different influence between countries. In this research, we try to set up a model of relationship between the corporation's charitable giving and tax policy in China.
As one of the emerging market economics, the company in China is quit different compared with other countries. In the paper, we focus to the problem of sensitive of the Chinese corporation to the change of tax policy. Corporate charitable giving can be both looked as expenditure (consume) and a kind of demand. The tax price of corporation's charitable giving is been defined as the amount of payment when corporate donates one yuan and if the corporation's income tax rate is t, it equals 1—μ*t(hereμrepresents the deductible rate).In China, there are many preferential policies in the income tax law of corporation, the actual tax rate is quite different from nominal tax rate so we should use the expression of tax price=1-μ*the actual income tax rate of corporation,where the actual income tax rate equals the income tax divides the profit of corporation. We use the declared information in tax department which include index of the sales income,total profit, assets, liabilities, charitable giving of 828 corporate and the time period is from 2003 to 2009. Through the compare of different regression model, we choose the best that coincide with the data. To show clearly the difference in different corporation's action, we also use the reasonably complete data of 39 corporations and use fix effect model to deal with this problem. The result of different data simulation had been compared accordingly.
The corporate charitable giving has some relationship to tax policy in China, but comparing with advanced countries, it is relatively lower. The tax policy should give more incentive to the corporate charitable giving in China for two reasons:Firstly, China was vast in territory and it's social and economic development is quit unbalanced in different areas and the government can not solve all the problem of the society, the corporation can deal with their familiar area to save social cost and to get efficient disposal of resources. Secondly, the corporation's ability is quiet limited in China and their charitable activities should be encouraged by policy support. From the government point of view, we should also pointed out that the tax preferential policy should be regulated to avoid of the use of the preferential item for the evasion of tax by some companies.
我国作为新兴市场国家,企业的行为与发达国家和其他一些国家的企业相比,存在一定的差异。在本文中,我们将借鉴前人研究的思想方法,对中国企业在慈善捐赠行为过程中对于税收政策的敏感性进行分析。企业的慈善捐赠可以看作是支出(或消费),也可以看作是需求(获得某种自身满足的一项需求)。而企业慈善捐赠的价格可以定义为企业每进行一个单位的慈善实际需要付出的金额。可以算出,当企业所得税率为t时,每单位捐赠在无税情况下的支出成本为1；在可全部税前扣除的情况下的成本为1-t；在可部份税前扣除的情况下的支出成本为1-μ*t(μ为可扣除比例),这种支出通常被称之为慈善捐赠的税收价格,由于目前我国在企业所得税税法中还制定了较多的税收优惠政策,企业的实际所得税税收负担率与名义税收负担率之间还有较大的差异,因此我们用企业慈善捐赠的税收价格=1-企业的所得税实际税负率来进行计算,其中企业的所得税实际税负率=企业实际缴纳的所得税税额/企业的利润额。实证分析部分通过对企业发放调查表收集了414户企业的数据,同时还采用了企业在税务部门的申报信息,具体指标包括企业的销售收入、利润总额、资产、负债、慈善捐赠支出等,选取828户无锡地区的企业在2003-2009年间的数据(其中部分数据有缺项,但不影响回归处理),处理方法上采用最小二乘法进行回归分析,通过对各种指标的回归计算对比,筛选出较优的回归模型,我们还从中筛选39户数据较完整的企业,采用固定效应模型进行分析,并将回归结果与前一方法得出的结论进行了对比验证。
我国企业的慈善捐赠与国家税收政策之间存在一定的相关度,但与国外相比相关度还较低。不同企业的反应行为存在差异,对于企业捐赠行为,我国的税收政策总体上应当给与一定的鼓励。原因是,第一中国幅员辽阔,地区之间的发展不平衡,在经济欠发达地区,政府的财力有限,难以处理好所有社会问题,需要企业和社会各方面力量的共同投入。第二目前我国的很多企业还处于起步阶段,在其发展初期,企业的实力不强,参与社会公益事业的能力有限,需要国家在政策上给予支持。第三企业在自已熟悉的领域参于社会公益活动可以节省社会交易成本,促进社会资源的有效配置,提高全社会的经济效益和社会效益。但是社会公益事业不应当只看作企业的责任,税收优惠应当是有限度的,对税收抵免政策的实施必须加强管理和审查,防止个别企业借机偷逃税款。
A lot of researches had discovered that the corporation's charitable giving has a close relationship with tax policy. But when we consider this problem in different countries, there are different legal systems of tax revenue in different country and the corporation's action may become quit different and this leads to the result that the tax policy has a distinct different influence between countries. In this research, we try to set up a model of relationship between the corporation's charitable giving and tax policy in China.
As one of the emerging market economics, the company in China is quit different compared with other countries. In the paper, we focus to the problem of sensitive of the Chinese corporation to the change of tax policy. Corporate charitable giving can be both looked as expenditure (consume) and a kind of demand. The tax price of corporation's charitable giving is been defined as the amount of payment when corporate donates one yuan and if the corporation's income tax rate is t, it equals 1—μ*t(hereμrepresents the deductible rate).In China, there are many preferential policies in the income tax law of corporation, the actual tax rate is quite different from nominal tax rate so we should use the expression of tax price=1-μ*the actual income tax rate of corporation,where the actual income tax rate equals the income tax divides the profit of corporation. We use the declared information in tax department which include index of the sales income,total profit, assets, liabilities, charitable giving of 828 corporate and the time period is from 2003 to 2009. Through the compare of different regression model, we choose the best that coincide with the data. To show clearly the difference in different corporation's action, we also use the reasonably complete data of 39 corporations and use fix effect model to deal with this problem. The result of different data simulation had been compared accordingly.
The corporate charitable giving has some relationship to tax policy in China, but comparing with advanced countries, it is relatively lower. The tax policy should give more incentive to the corporate charitable giving in China for two reasons:Firstly, China was vast in territory and it's social and economic development is quit unbalanced in different areas and the government can not solve all the problem of the society, the corporation can deal with their familiar area to save social cost and to get efficient disposal of resources. Secondly, the corporation's ability is quiet limited in China and their charitable activities should be encouraged by policy support. From the government point of view, we should also pointed out that the tax preferential policy should be regulated to avoid of the use of the preferential item for the evasion of tax by some companies.
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②许婷,上市公司慈善捐赠影响因素实证研究—以2006年上市公司慈善排行榜为例市场周刊(理论研究),2008(12)
③陈宏辉、王鹏飞,企业慈善捐赠行为影响因素的实证分析,当代经济管理2010(8)
杨团、葛道顺,企业与社会公益Ⅱ,北京社会科学文献出版社,2000
李立清 企业社会责任评价理论与实证研究：以湖南省为例南方经济2006年第1期
①徐雪松：论企业慈善捐赠的十大动因世界经济文汇,2006年第6期
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