The motivation of corporate social responsibility is changing from the pressure and power of the market to the initiative of enterprises. Corporate charitable donation is the main way for enterprises to fulfill their social responsibilities. Corporate charitable donation reflects the free and voluntary nature, which can help enterprises better realize tax planning while alleviating the pressure of government revenue and expenditure. China's enterprise income tax law and individual income tax law provide tax relief for taxpayers' charitable donations. Since its establishment, ChuanHua group has actively undertaken social responsibility through charitable donation. This paper analyzes the charitable donation of ChuanHua group, which mainly through the establishment of charitable foundation to facilitate donation channels and joint donation of subordinate enterprises to reduce the group's tax burden and carry out tax preference planning, so as to improve the efficiency of resource allocation.
Charitable donation Corporate Social Responsibility Tax preference planning
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