企业社会责任的避税效应  

The Effect of Corporate Social Responsibility on Tax Avoidance

作　　者：寇恩惠 KOU En-hui(School of Public Finance and Tax,Central University Of Finance and Economics,Beijing 100081)

机构地区：[1]中央财经大学财政税务学院,北京100081

出　　处：《商学研究》2018年第5期113-123,共11页Commercial Science Research

基　　金：国家自然科学基金青年项目(项目编号:71403307;71403289);教育部人文社科基金青年项目(项目编号:14YJC790056);北京市社科联青年人才项目;中央财经大学"青年科研创新团队支持计划"

摘　　要：基于2010-2014年中国上市A股公司的数据,考察了企业社会责任和税收活动的关系。研究表明,企业社会责任与纳税是替代关系,即社会责任评分越高的企业,承担税负越低,避税倾向越高。不同所有制企业的实证结果有所区别,承担社会责任的民营企业,避税程度更高。自愿报告社会责任的企业,其税负更低。进一步考虑私营企业高管的政治身份,替代关系更为明显,民营企业的高管若没有政治身份,其社会责任得分越高,避税程度也越高。Based on the data of China - listed A - share companies from 2010 to 2014, this paper examines the relationship between eot3oorate social responsibility and tax activities. The study shows that corporate social responsibility and tax avoidance are substitutes, that is, the higher the social responsibility score, the lower the tax burden, the higher the tax avoidance tendency. Different ownership of the results are different, bear the social responsibility of private entet3orises, a higher degree of tax avoidance. Voluntatry reporting of social responsibility of the entet3orise, the tax burden is lower. Or to further consider the political status of private executives, alternative relations are more obvious, private executives, if there is no political identity, the higher the social responsibility score, the higher the degree of tax avoidance.

关 键 词：企业社会责任 税收激进度 政治身份 

分 类 号：F810.42[经济管理—财政学] F279.246