论公司社会责任的税法补缺  

On A Vacancy in Tax Law about Corporate Social Responsibilities

作　　者：陈卫林[1] 

机构地区：[1]西南政法大学经济法学院,重庆400031

出　　处：《税务与经济》2011年第5期79-83,共5页Taxation and Economy

摘　　要：公司需要对雇员、环境、社会公益事业承担社会责任,这种公司社会责任的实现需要法律的激励,尤其是税法的激励,但实践中税法在激励公司履行社会责任方面存在严重的缺位。为此,建议尽快完成促进公司履行环境保护、资源利用以及参与社会公益事业方面社会责任的税法补缺。Companies should take up social responsibilities for their employees,the environment and social welfare.In order to achieve this goal,the companies need the incentives from tax.But,at present,there is a serious absence in tax law which could encourage the companies to fulfill their social responsibilities.Therefore,it is important to fill a vacancy in tax law to encourage the companies to fulfill their responsibilities of protecting the environment,utilizing the resources and participating in social welfare.

关 键 词：公司社会责任 法律责任 道德责任 税法 缺位 

分 类 号：F810.42[经济管理—财政学]