The Effect Of Tax Policy Implementation And Countermeasure Research On Charitable Donation

The 14 th Five-Year Plan has made strategic arrangements for the goal of achieving common prosperity for all the people.Up to now,the goal of common prosperity has become more and more necessary.As an important link of the third distribution,charity can effectively promote common prosperity by redistributing donations and redistributing social resources after taxation.At the same time,with the increasingly prominent issue of social equity and the continuous large income distribution gap,the Party and the government also pay more and more attention to the positive role of charitable donation in social development.Much of the research on charitable giving has been in the fields of sociology and psychology,and little has been combined with economics.Tax policy,as an important tool of social secondary distribution,involves various fields of social economy.There are also relevant preferential tax policies for charitable undertakings,which are mainly aimed at assisting the development of charitable undertakings and promoting public welfare donations by social members.This paper attempts from the perspective of the preferential tax policy for charitable donation to explore the impact path of policy on enterprises,need to improve relevant supporting measures,combined with the positioning and goal of charitable donation based on the whole social background,put forward targeted policy improvement suggestions,which is of certain practical significance for subsequent improvement of the preferential tax policy for charitable donation in our country.This paper starts from the historical origin of the charity and the preferential tax policy,explores the source of its system,sorts out the foreign experience,and simulates the working mechanism of the tax policy incentive to corporate charity donation.It tries to learn from previous scholars’ research on the model construction of the preferential tax policy,and revises it according to the contents of our current policy.Python and matlab2018 a were used to carry out operational analysis of the model and supported by empirical analysis.The calculation results show that with the increase of enterprise scale,enterprises will be more inclined to invest in donation elements to fulfill their social responsibilities.However,for enterprises of the same scale,the adjustment of the pre-tax deduction rate is inversely correlated with the willingness of enterprises to fulfill their social responsibility through donation,indicating that with the increase of the pre-tax deduction rate,enterprises’ motivation for social responsibility gradually decreases,resulting in a relatively obvious crowding out effect.Finally,this paper puts forward some suggestions: in terms of the content of tax preferential policies,adopt the design of differentiated pre-tax deduction rate to improve the non-monetary charitable donation policy;Learn from the experience of procedural and formal,learn from the system tools that have been used more mature,such as simplifying the qualification verification procedure of social organizations to charitable organizations,introducing donor-suggested funds,etc.At the same time,it discusses the problem of levying inheritance tax in China.