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This paper uses a sample of Chinese listed companies and adopts the difference-in-difference method to empirically study the impact of China’s deferred tax deduction policy on corporate charitable donations. Overall, it finds that the deferred deduction policy does not increase enterprises’ tendency to donate; instead, it reduces their donation intensity. When we distinguish enterprises by their type of ownership, we see that among non-state-owned enterprises, the deferred deduction policy has significantly increased the tendency to donate and reduced the donation intensity, but its impact on state-owned enterprises is not evident. In addition, this policy has significantly increased small-value donation enterprises’ tendency to donate, but reduced high-tax enterprises’ tendency.

Can the Deferred Donation Deduction Policy Promote Corporate Charitable Donations? Empirical Evidence from China