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论文编号：	14021
作者编号：	2120213285
上传时间：	2023/6/7 19:47:30
中文题目：	民营企业捐赠与避税研究
英文题目：	Research on Private Enterprise Donation and Tax avoidance
指导老师：	王志红
中文关键字：	民营企业捐赠；避税；政策效应
英文关键字：	Donation from private enterprise; Tax avoidance; Policy effect
中文摘要：	随着我国经济的不断发展，企业对社会责任的态度逐渐进入人们视野。捐赠是企业履行社会责任的重要方面，是企业回馈社会的重要方式，也是社会各界对企业的期待。据统计近年企业捐赠额保持上升趋势，其中民营企业捐赠占据绝大部分。通过捐赠企业可以获得诸如社会地位，企业声誉，品牌形象等诸多利益，但企业捐赠不仅仅为企业带来了上述利益，其他方面也有所涉及。税收作为企业生产经营过程中的重要支出，如何降低税收负担是企业管理决策中所要考虑的重要问题。随着市场经济的不断完善，企业自主性不断增强，其避税手段也更加复杂多样且隐蔽难查。近年来企业避税程度在逐渐提高，为了完善税收法律法规，相关制度也再不断调整，调整后对企业和社会的影响也值得我们关注。 由于产权性质的不同，民营企业与政府的联系较弱，所以民营企业和国营企业进行捐赠的动因也会有所不同，而研究发现捐赠除了本身能够税前扣除外，还能在此基础上进一步降低税负。本文基于制度寻租理论，风险管理理论等探讨了民营企业捐赠避税的动机，以2010年-2021年沪深A股上市公司中的民营企业为样本，研究捐赠和避税之间的联系，并探讨其他因素的影响，得出以下结论：民营企业捐赠与企业避税存在正相关关系，捐赠会给企业带来超出基本税前扣除的税收利益，随着民营企业捐赠额的增加，企业避税程度也在增加，2016年调整后的政策的实施减少了民营企业通过捐赠进行避税的行为，进一步进行异质性分析发现，税收征收管理强度和公司治理水平对民营企业捐赠避税的动机产生抑制作用，当企业为非高新技术企业时捐赠避税动机较强。基于以上结论，本文从政府和企业两个角度提出了建议，对于进一步完善相关政策有现实意义。
英文摘要：	With the continuous development of our economy, the attitude of enterprise to social responsibility is gradually coming into people's vision. Donation is an important aspect for enterprises to fulfill their social responsibilities, an important way for enterprises to give back to the society, and also the expectation of all sectors of society for enterprises. According to statistics, the amount of corporate donations has been on the rise in recent years, among which private enterprise donations occupy the majority. Through donation, enterprises can obtain many benefits such as social status, corporate reputation, brand image, etc. However, corporate donation not only brings the above benefits to enterprises, but also involves other aspects. Tax is an important expenditure in the process of production and operation of enterprises. How to reduce the tax burden is an important issue to be considered in the enterprise management. With the continuous improvement of the market economy and the increasing autonomy of enterprises, their tax avoidance methods are more complex and diversified and difficult to detect. In recent years, the degree of corporate tax avoidance has gradually increased. In order to improve tax laws and regulations, relevant systems have been adjusted constantly. The impact of adjustment on enterprises and society is also worth our attention. Due to the different nature of property rights, private enterprises have a weak connection with the government, so private enterprises and state-owned enterprises have different motivations for donation. Research finds that donation can be deducted before tax, and further reduce the tax burden on this basis. Based on institutional rent-seeking theory and risk management theory, this paper discusses the motivation of private enterprises' donation to avoid tax. Taking private enterprises in A-share listed companies from 2010 to 2021 as samples, this paper studies the connection between donation and tax avoidance, and discusses the influence of other factors, and draws the following conclusions: there is a positive correlation between private enterprise donation and corporate tax avoidance. Donation will bring tax benefits beyond the basic pre-tax deduction to enterprises. With the increase of private enterprise donation, the degree of corporate tax avoidance is also increasing. The implementation of policies in 2016 reduced the behavior of private enterprise’s tax avoidance through donation. The intensity of tax collection and management and the level of corporate governance have an inhibitory effect on the tax avoidance motive of private enterprises, and the tax avoidance motive is stronger when the enterprises are non-high-tech enterprises. Based on the above conclusions, this paper puts forward suggestions from the perspectives of government and enterprises, which have practical significance for further improving relevant policies.
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