Research On The Influence Of Enterprise Income Tax Preferential Policies On Charitable Donations Under The Third Distribution Target

General Secretary Xi Jinping pointed out in the report of the 20 th Party Congress:insisting on the distribution according to labor as the main body and the co-existence of various distribution methods,and building a coordinated and matching system of primary distribution,redistribution and third distribution.In recent years,with the rapid development of China’s social economy,the business environment of enterprises has been gradually optimized,and people’s income level has been improved.Such a market environment is conducive to expanding the source of funds,improving China’s third distribution system,and thus achieving the important role of narrowing the gap between the rich and the poor in society.However,whether to donate or not belongs to the category of morality,and is based on self-consciousness and voluntariness,How to form a good charitable donation atmosphere through the tax system,improve people’s willingness to donate,encourage enterprises and individuals to consciously and voluntarily donate,and then form a stable source of funds for the third distribution is particularly important to eliminate the adverse impact on society caused by the large income distribution gap.The tax policy can encourage and guide enterprises to make charitable donations in the third distribution,but at present,China’s tax policy can not play a good role in encouraging charitable donations.Therefore,from the perspective of taxation,the defect of China’s third distribution system is the absence of the tax system for charitable donations in the tax law.In this context,this paper first combs the current domestic and foreign literature,and then determines the research direction of this paper by in-depth understanding of the current research situation in this field.Then it defines the concept of the third distribution and charitable donation,and specifically introduces the relevance and mechanism of the third distribution and corporate income tax preferential policies,as well as the relevant theoretical basis.Next,the third distribution and the current situation of charitable donations in China are analyzed in detail.Through empirical research on the donation of A-share listed companies in China in the five years from2016 to 2021,and the heterogeneity test,the conclusions are as follows: the actual income tax rate,after-tax profit and corporate charitable donation expenditure are positively correlated,and the further heterogeneity test shows that for enterprises in the tertiary industry,raising the actual income tax rate of enterprises cannot significantly increase their charitable donation expenditure.Secondly,it combs the corporate income tax postal policies of the United States,Canada and the United Kingdom,and draws inspiration from the current situation in China.Finally,according to the empirical conclusions and foreign experience,the problems in China’s corporate income tax preferential policies are summarized and optimization suggestions are put forward.This paper considers the impact of the third distribution and corporate income tax preferential policies on charitable donations,and uses the latest data for analysis and research,which can make up for the deficiencies of corporate income tax policies to a certain extent,further improve the deficiencies of the income tax policies in the third distribution,and establish a scientific tax incentive policy.