Study On The Tax Law Adjustment Of Company Public Welfare Contribution

Compared to an individual, company owns strong economic capacity, if actively throws itself into public welfare undertakings, could bring it enormous positive effects. As the common link between company and public welfare undertakings, company public welfare contribution is a kind of moral duty of company, which can only be carried out by itself voluntarily, not be forced, nevertheless law could also make a law system of it. As social distribution law, tax law could play an effective adjustment role to company public welfare contribution, inspiring company to participate public welfare undertakings from the outside, flourishing the development of it. If tax law through appropriate institutional arrangements can bring the stimulation function on company public welfare contribution into full play, it could effectively play a role on enhancing the harmonious relationship between people and promoting social stability and so on. Therefore, we should pay attention to and actively release the incentive function of tax law on company public welfare contribution. At the same time, we can not ignore the most basic attribute of company—profit, which is the starting point and ending of setting up and running a company. The modern theory of company views that company is the network run by all stakeholders, presenting the interest of company and its stakeholders. As a result, in contributing public welfare undertakings, the company is not only a "social man", but also an "economic man", which requests that when company contributes public welfare undertakings, it should not damage the development of company and the interest of all its stakeholders. In addition, if company which contributes public welfare undertakings excessively enjoys the preferential treatments in tax, it will also affect government revenue and is not conductive to the implementation of governmental functions. Therefore, in building the tax system of company public welfare contribution, incentive mechanism with the binding mechanism should be equal. How to arrange the two, as well as, how to balance the conflict of the development of public welfare undertakings and the interests of company, its stakeholders and country revenue are the key to company public welfare contribution of tax adjustment. In view of this, this paper analyzes the nature of company public welfare contribution, on the base of an analysis of its positive effects and negative effects, exploring the incentive mechanism and the binding mechanism of tax on it. On the foundation of drawing on foreign tax law, combined with Chinese current tax law about company public welfare contribution, the paper exploring how to improve our tax law on company public welfare contribution, and discuss the related issues on company law.This paper consists of six parts:PartⅠis entitled preface. This part makes a brief description of some fundamental problems of this paper, including motivation and purpose of topics, a review of relevant documents, research ideas and methods and some other problems needed special explanation.PartⅡis entitled company public welfare contribution, its nature and effects. Discussing in the perspective of law on company public welfare contribution, besides defining company public welfare contribution, answering what's its nature and effects is necessary, which determines that which way should law, including tax law, take to adjust company public welfare contribution. This part firstly discusses the morality of company public welfare contribution, manifesting it is a moral duty, which aims at clearing the way which should be taken to adjust company public welfare contribution, that is, law could inspire moral duty, but could not enforce. Next, paper discusses the positive effects and negative effects of company public welfare contribution.PartⅢis entitled tax adjustment mechanism of company public welfare contribution. This part further explores why tax law should actively engage in adjusting company public welfare contribution and how. Through positioning tax law as social distribution law, trying to explain that tax law could effective adjust company public welfare contribution. A concrete analysis of how tax use incentives system arrangement to promote the motivation of company to contribute public welfare and binding system arrangement to make company rational to contribute public welfare, which in order to emphasize the function of tax law and make legislative guidelines for our country in improving company public welfare contribution of tax system.PartⅣis entitled company public welfare contribution of tax law adjustment in foreign practice and its enlightenment. This part analyses three representative countries-the USA, Germany and Japan tax law about company public welfare contribution and sums up the characteristics, hoping it's useful for the company public welfare contribution of tax law system of our country.PartⅤis entitled Chinese company public welfare contribution of tax law adjustment and its improvement. This part on the base of analyzing the relevant tax law, gives a judgment and pointing to the imperfections, through drawing lesson from the foreign relevant tax law, combining with the actual situation of our country, brings up the suggestion of how to improve our country's company public welfare contribution of tax law.PartⅥis entitled other arguments: how could company law operate in coordination with tax law on company public welfare contribution. This part involves harmonization of the system arrangements on company public welfare contribution of tax law and company law. As the subject of public welfare contribution, company must be bound by company law. Only clear some problems of understanding and operation on company law, could we make company law better together with tax law, achieve effective regulation of company public welfare contribution.