Research On Corporate Tax Burden’ Influence On Corporate Donation

As for the topic of corporate donations, domestic research mainly focused ondonation motivation, influencing factors and the effect of it, and there is less study onthe relationship between corporate tax burden and corporate donation. Therefore, thispaper chooses the enterprise actual tax burden as the breakthrough point, and sorts out521Shenzhen Main Board listed company’s annual financial statement data in2012published in Cninf net. Through logarithm model, the enterprise actual tax burden isfound to exert effect on corporate donation, and then the tax burden of enterprises isdivided into7tax intervals. Studies show that enterprises performance varies indifferent tax intervals, such as the effect of encouraging policy on enterprises withlow tax burden to donate is not obvious, the higher the tax burden of enterprises, thevariation of donation amount is larger, and the tax burden within20%and40%has aprominent effect on corporate donation. Therefore, we believe that, to steercompanies’charitable donations, preferential tax policy can make a difference, and wesuggest that various donations tax incentives be improved and deduction deferred...