Research On The Influence Of Tax Preference On Enterprise Public Welfare Donation

Since the reform and opening up,China’s economy has developed rapidly,but with the remarkable improvement of people’s living standards,the gap between the rich and the poor has become increasingly prominent.As the third income distribution,charitable donation is the main way for social members to participate in social wealth distribution,and it can also play a certain role in the face of sudden natural disasters and public health events.According to the charity Donation Report released by the China Charity Federation over the years,the main body of charitable donations in China is enterprises.Based on this,this paper studies the impact of tax incentives on corporate public welfare donation from the perspective of taxation,aiming to explore how to strengthen the impact of tax on corporate public welfare donation and improve the enthusiasm of corporate donation.This paper studies the influence of tax on enterprise public welfare donation by combining theoretical analysis and empirical analysis.In the theoretical analysis part,it elaborates the various factors that influence the enterprise donation behavior,and then focuses on the mechanism that tax preference influences the enterprise donation behavior by reducing the total amount of tax payment and the actual income tax burden rate.On the basis of theoretical analysis,the panel Tobit regression model is used to regression the above two tax factors and other influencing factors selected to quantify the sensitivity of enterprises to tax incentive policies,and it is concluded that tax incentive policies will affect enterprises’ public welfare donation behavior,but the impact is relatively small.Finally,the paper puts forward some policy suggestions for strengthening the influence degree,including perfecting the public welfare tax policy system,improving the public welfare tax management system and perfecting relevant supporting measures.