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近年来,企业从自身长远利益出发,广为公益性捐赠,承担社会责任,已成为推动中国慈善事业繁荣的重要助力。回顾过去,随着公司社会责任理论的兴起以及公司逾越权能原则的衰落,国内外相关立法实践对于公司公益性捐赠行为的态度也历经了从严格禁止到有限鼓励的发展过程。梳理我国相关税收变迁过程,可以1994年的《企业所得税暂行条例》及2008年《企业所得税法》这两大法律文件为分水岭,将之分为三个阶段。
In recent years, starting from their own long-term interests, they have made extensive public donations and assumed social responsibilities, which have become an important boost to the prosperity of China’s charity. Recalling the past, with the rise of corporate social responsibility theory and the decline of the company’s principle of oversight, the attitude of domestic and foreign relevant legislative practices to corporate nonprofit donations has gone through a process of development from a strict ban to limited encouragement. To sort out the relevant tax changes in our country can be divided into three stages based on the two major legal documents of the Provisional Regulations on Enterprise Income Tax in 1994 and the Enterprise Income Tax Law of 2008.