公司捐赠的法律问题分析-法律专业论文.docx

PAGE PAGE 1 Abstract Corporate Social Responsibility originated in America. That has been a problem how to definite it. Alzy Carroll defined it as including economy, law, ethic, and charity responsibility. Corporation donation is a kind of Corporate Social Responsibility, it includes charitable donation and political capital contribution. The former is the main body of this thesis. At the end, the author discusses another type of corporation donation, political capital contribution by the appropriate regulatory and legal system. In the second section, it discusses the justification of corporation donation by taking Corporate Social Responsibility as the foundation. The author advocates that corporation donation belongs to and is located to the topmost level of Corporate Social Responsibility, this better manifests the expectation to the enterprise by the society but the non-request, it is one kind of advising responsibility. It tightness comes from the” Enlightened Self-interest” and ” Good Citizen ”. In the third part, the author inspects the motivation of corporation donation. The exterior agent of it lies in the request of the special social policy . Corporate Social Responsibility is the product of the company autonomous which unifies with the government regulation under the special social policy. (The most important form of government regulation is company law),it expresses the social demand. But we need to inspect its donation motive to get the internal agent. Synthesizing many items of Chinese and American memoir, we can conclude 12 main internal agents including tax preference and strategic donation. At present the former causes the widespread argument in China. Most of the domestic researches make the immature tax system as the important attribute for restricts of corporation donation in China. Under the background that corporation donation is encouraged ,the government regards the new《enterprise income tax law》as an effective policy tool for driving