For The Perfection Of Tax Preferential Legal System Of Corporate Donation

As the degree of marketization of our country is getting deeper constantly from21stcentury, the economy and technology has been developed rapidly. The increase ofthe economic aggregate widens the gap between wealth and poor. This change hasaffected the stable and sustainable development of the socialist harmonious society.Natural disasters took place in the past ten years. There is no doubt that governmenthas the responsibility of helping people tide over the disasters and rebuilding theirhouses. But to a developing country which has a vast territory, it’s more important tolet the enterprise play a due role in the economic life. In this way, we can not onlyrelieve the press of the government, but also raise the efficiency of rescue. In thedonation after the disasters, people pay more attention on medical enterprises, asmedicine is needed urgently during the disasters. This paper studies the charitablegiving of the medical listed companies, especially the behavior after disasters. Theprovisions are not very perfect at this point in our country. Although our governmenthas unified the percentage of pre-tax deduction of public welfare donations, thespecific provisions are imperfect, for example in the aspect of in-kind donations andcarry-over of the excess. The public welfare donations of enterprises makes a worthwhile contribution to society. It’s also beneficial to ease the social conflicts,narrow the gap of wealth and poor and maintain the harmonious society. If we canmake the donation become a part of daily management or even strategy of enterprisesthrough policies and regulations, the enterprises will actually play its role.In order to analyze the behavior of medical enterprises’ donation after disasters,this paper has been divided into four parts. Part one is summarize of the developmentof corporate donation. In the part the writer analyze the feature and situation ofcorporate donation. As we see that the enterprises show us three main features, theyare lack of strategic arrangement, the extent of scale and easily affected by publicevents. Part two is literature review. It provides the foundation for my researchthrough combing the reviews. Scholars at home and abroad have done work on thispoint of question. Part three is an analysis about the circumstance that medicalenterprises are facing when they donate. In this part the writer first discuss thetheoretical and political basis of corporate donation from the science of law, welfareeconomics and finance. On the other hand, the writer collects and sorts the regulationsformulated to encourage corporate donation. By collecting and comparing thedonative data of medical listed company in five different years and after threedisasters, we could know the response to the encouragement policies. Part four issome suggestions for our country on how to encourage medical enterprises. Thesesuggestions are based on other advanced countries as they are experienced.