摘要
慈善捐赠作为第三次分配的主要方式,在推动实现共同富裕方面发挥着巨大作用,而民营企业积极参与公益慈善事业也关系到社会主义共同富裕的实现。本文以民营上市公司为研究对象,探讨了企业慈善捐赠与税收激进行为之间的相关关系及作用机制,研究发现:民营上市公司的慈善捐赠倾向和捐赠规模均与税收激进程度呈正相关关系;从外部监管角度看,政治成本能够抑制企业慈善捐赠与税收激进之间的正相关关系;披露社会责任信息质量越高及高管受教育程度越高的企业,越善于利用慈善捐赠实施激进避税。基于该研究结论,本文提出了进一步完善捐赠机制的政策措施,以充分发挥慈善捐赠的三次分配作用,促进共同富裕的实现。
Charitable giving,as the main way of the third distribution,plays a great role in promoting the realization of common wealth,and the active participation of private enterprises in public charity is also related to the realization of socialist common wealth.This paper explores the correlation between corporate charitable giving and tax aggressive behavior and the mechanism of action by taking private listed companies as the research object.It is found that:the propensity of private listed companies to make charitable donations and the scale of donations are positively correlated with the degree of tax aggressiveness.From the perspective of external regulation,political costs can inhibit the positive relationship between corporate charitable giving and tax aggressiveness.Firms that disclose higher quality social responsibility information and firms with higher education level of executives are more adept at using charitable donations to implement aggressive tax avoidance.Based on the findings,this paper proposes policy measures to further improve the donation mechanism,give full play to the role of charitable donations in the three distributions,and promote the realization of common wealth.
作者
韩莉
李雪玲
Han Li;Li Xueling
出处
《公共财政研究》
2022年第2期70-85,共16页
Public Finance Research Journal
基金
北京市社会科学基金决策咨询项目“基于税收与税源背离的京津冀跨区域治理财税协调机制研究”(20JCC079)阶段性研究成果。
关键词
共同富裕
慈善捐赠
税收激进度
Common Wealth
Charitable Donations
Tax Aggressive
