| 企业慈善捐赠税收政策效应的国外研究述评 |
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| 引用本文： | 朱迎春.企业慈善捐赠税收政策效应的国外研究述评[J].华东经济管理,2012,26(7):120-123. |
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| 作者姓名： | 朱迎春 |
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| 作者单位： | 上海立信会计学院财税学院 |
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| 基金项目： | 上海市教育委员会科研创新项目，“上海高校青年教师培养资助计划”优秀青年教师项目 |
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| 摘 要： | 企业慈善捐赠的税收政策效应是国外公共经济学界研究的热门话题之一.文章介绍了国外企业慈善捐赠税收政策效应的理论和实证研究的进展,评析了已有研究的成果及局限,最后提出未来可能的研究方向.这对于推动我国企业慈善捐赠的税收政策研究具有重要意义.
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| 关 键 词： | 企业 慈善捐赠 税收政策 效应 |
The Review of Foreign Research on Tax Policy Effect of Corporation Charitable Donation |
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| ZHU Ying-chun.The Review of Foreign Research on Tax Policy Effect of Corporation Charitable Donation[J].East China Economic Management,2012,26(7):120-123. |
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| Authors: | ZHU Ying-chun |
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| Institution: | ZHU Ying-chun(School of Finance and Tax,Shanghai Lixin University of Commerce,Shanghai 201620,China) |
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| Abstract: | The tax policy effect of corporation charitable donation is a hot topic in foreign public economics.This paper intro duces the foreign achievements and developments in the theoretical and empirical researches on the tax policy effect of corpora tion charitable donation,and reviews the previous research’s results and limitations.In the end,the paper points out the re search direction in future,which is important to promote the tax policy research on Chinese corporation charitable donation. |
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| Keywords: | corporation charitable donation tax policy effect |
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