企业慈善捐赠与税收规避——基于企业社会责任文化统一性视角  

Corporate Philanthropy and Tax Avoidance——A Study Based on the Perceptive of Corporate CSR Culture

作　　者：沈弋[1,2] 徐光华[1,2] 吕明晗[1] 钱明 Shen Yi;Xu Guanghua;Lyu Minghan;Qian Ming(School of Economics and Management,Nanjing University of Science and Technology,Nanjing 210094;Research Center of Accounting and Finance,Nanjing University of Science and Technology,Nanjing 210094;School of Economics and Management,Nanjing University of Aeronautics and Astronautics,Nanjing 211106)

机构地区：[1]南京理工大学经济管理学院,南京210094 [2]南京理工大学财务与会计研究中心,南京210094 [3]南京航空航天大学经济与管理学院,南京211106

出　　处：《管理评论》2020年第2期254-265,共12页Management Review

基　　金：国家自然科学基金项目(71472088,71172104);江苏省社会科学基金项目(17GLB010);南京理工大学经济管理学院青年教师科研基金项目(JGQN1702);中央高校基本科研业务费专项资金资助(30918013102)。

摘　　要：本研究基于企业社会责任文化的统一性视角,考察了企业在履行不同类型社会责任时所表现出的一致性。具体而言,研究发现,由于存在一个统一的社会责任文化,更多承担捐赠责任的企业同时也会承担更多的税收责任。在进一步的研究中,发现政治导向中所包含的社会责任文化因素也会通过制度和个人两个渠道影响企业决策。上述研究结论拓展了企业社会责任前置因素在文化层面的探索,对理解企业社会责任行为特征有较好的启发意义。Drawing on the theory of corporate culture,this paper explores whether the corporate social responsibility(CSR)culture could drive firms toward both corporate donation and taking more tax.Based on the samples of Chinese listed companies,we find that the association between corporate philanthropy and tax aggressiveness is significant and we attribute this association to the function of CSR culture.Furthermore,we find that this negative relevance is more pronounced in the samples of SOEs and those private firms with political connections.This study deepens the understanding of the drivers of CSR and sheds a new light on the issue of government-enterprise relationship.

关 键 词：公司文化 慈善捐赠 税收规避 企业社会责任 

分 类 号：F275.4[经济管理—企业管理] F270[经济管理—国民经济]