Tax incentive policies can help enterprises increase the enthusiasm of charities, and also stimulate the enterprises to think about how to improve corporate intangible values through charitable donations and make tax planning. The feasibility and possibility for tax planning of charitable donations, to a certain extent, have become the driving forces for corporate value creation, and the feasibility of exemption from tax can make enterprises reduce costs and enhance the core competitiveness. Therefore, the planning of strategic philanthropy is essential while how to grasp the scale of value creation and how to mas- ter the tax planning regulatory flexibility have become the focus of discussion in the theoretical circles.%税收激励措施促进企业提高慈善事业的热情，同时也刺激企业开始思考如何通过慈善捐赠提高企业无形价值而进行纳税筹划。慈善捐赠的纳税筹划的可行性与可能性一定程度成为企业价值创造的动力，免税的可行性成为企业降低成本提升核心竞争力的重要方法。因此，慈善捐赠战略性规划就不可避免。但如何把握价值创造尺度、如何掌握纳税筹划的法规弹性也就成为理论界讨论的重点。
展开▼
