摘要
基于中国企业慈善捐赠的寻租性动机与响应性特征,构建一个扶贫捐赠活动中政企双方互惠性互动的逻辑框架,进而分析企业响应国家扶贫政策的避税效应,并使用手工收集的扶贫捐赠数据进行实证检验。结果发现,在精准扶贫政策提出以后,扶贫捐赠显著降低了企业的税负,在此之前该效应则不存在;但是,受政企双方互动区域内向性的影响,在响应国家扶贫政策时,扶贫捐赠的地域流向不同、流入地域的贫困程度不同、捐赠的产权主体不同,带来的避税效应也不同。研究认为,企业扶贫捐赠的寻租性、租金激励的区域内向性与激励主体的选择性,会影响我国脱贫治理的规范化与脱贫成果的巩固。因此,建议通过构建良性的慈善捐赠激励机制,引导企业积极参与国家的扶贫事业。
Based on the rent-seeking motivation and responsive characteristics of corporate charitable donations,this paper constructs a model for mutually beneficial interaction between government and enterprises in poverty alleviation of China,and analyses the tax-avoidance effect of enterprises'responding to national targeted poverty alleviation policies by using a hand-collected dataset of CSR reports by listed companies from 2009 to 2017.The empirical results show that,after the targeted poverty alleviation policies are put forward,the anti-poverty donation can significantly reduce the tax burden of enterprises,which did not exist before.However,due to the influence of interregional interaction between the government and enterprises,in response to the national poverty alleviation policy,the tax-avoidance effects differ depending on the regional flow of poverty alleviation donation,the poverty degree of the region and the property right of the enterprises.This paper believes that the rent-seeking motivation of enterprise poverty alleviation donation,the regional introversion of rent incentive and the selectivity of the property right will affect the achievements of poverty alleviation governance.Based on this,it is suggested that enterprises should be guided to actively participate in the poverty alleviation by constructing an incentive mechanism for charitable donations.
作者
刘春济
杜威
高静
LIU Chunji;DU Wei;GAO Jing(School of Finance and Business, Shanghai Normal University, Shanghai 200234, China;School of Tourism and Event Management, Shanghai University of International Business and Economics, Shanghai 201620, China)
出处
《南京财经大学学报》
CSSCI
2021年第2期67-76,共10页
Journal of Nanjing University of Finance and Economics
基金
国家自然科学基金项目“我国上市公司透明度空间分布的非均衡性及其‘传染性’问题研究”(71573178)。
关键词
精准扶贫
慈善捐赠
避税效应
区域内向性
targeted poverty alleviation
philanthropic donation
tax avoidance effect
regional introversion
