| Summary: | 碩士 === 義守大學 === 管理學院碩士班 === 97 === Taiwan''s current law has some tax concessions for the legal Foundation. Enterprise to establish the foundation not only to reach the goal of social responsibility, but also can help companies do more for effective saving tax. However, under the current tax system, Different roles tax benefit affect deeply for Enterprises behavior and the purpose of the donation. Therefore, this paper explore the Enterprise to set up the Foundation for the impact of the tax burden, as well as the tax effect of enterprises, Blockholder and small shareholders, in the following: First, enterprise established the foundation impact of the tax for enterprises, Blockholder and small shareholders is not significant. Second, not consider the case of enterprise image, Enterprises to set up a foundation and donated part of the proceeds to reduce the amount of profit-seeking enterprise income tax is not cost-effective, the tax effect of this practice is not significant, Therefore, through the Foundation donations are not tax efficient way. Of the blockholder, Small portion of the proceeds from donations, can have the enterprises disposable income to donate part of the power, will more meaningful than only pay income tax.
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