税收优惠政策与企业社会责任研究

发布时间：2018-12-06 07:12

【摘要】：近年来,我国经济飞速发展,工业日益发达,但随之而来的是生态环境的恶化和自然资源的枯竭,这一系列问题的出现引起了人们对企业社会责任履行的关注。但目前,我国的企业正处于发展阶段,企业最关心的是经济绩效,社会责任履行意识薄弱。因此,推进企业社会责任的履行需要借助外部力量。针对这种现状,我国政府通过各种途径积极推动企业社会责任的履行,制定相关的税收优惠政策正是政府推动企业社会责任履行的一个重要手段,尤其是在2008年实施的新税法中,增加了与企业社会责任相关的税收优惠政策。那么,政府利用税收优惠政策来推动企业社会责任履行的方式是否有效?这是有待验证的,该研究结果对于我国税收法制的完善具有重大意义。因此,本文选择对税收优惠政策与企业社会责任进行研究,为税收法制的完善提供理论依据。本文将采用实证研究与规范研究相结合的方法对二者关系进行深入研究。本文首先结合相关文献和我国现状界定了企业社会责任,根据对企业社会责任的界定并借鉴相关模型,构建了改进后的“金字塔”模型和企业社会责任评价指标；然后,基于利益相关者理论、“理性经济人”假说和委托代理理论,提出本文的研究假设；最后,本文选取1100家上市公司,并区分国有企业和非国有企业,进行一系列实证研究,验证本文的假设,得出本文的结论。本文的研究结论为：第一,税收优惠政策能够激励企业社会责任的履行；第二,国有企业中税收优惠政策对于企业履行社会责任的激励作用,相对于非国有企业要弱一些。本文的研究结论一方面填补了该研究领域中实证研究的空白,方面为税务部门制定税收优惠政策提供了理论支持。
[Abstract]:In recent years, with the rapid development of economy and the development of industry, the deterioration of ecological environment and the depletion of natural resources have brought attention to the fulfillment of corporate social responsibility. But at present, the enterprises of our country are in the stage of development, the most concern of the enterprises is economic performance, and the consciousness of social responsibility is weak. Therefore, to promote the implementation of corporate social responsibility needs to rely on external forces. In view of this situation, the Chinese government actively promotes the implementation of corporate social responsibility through various ways, and the formulation of related preferential tax policies is an important means for the government to promote the implementation of corporate social responsibility. Especially in the new tax law implemented in 2008, the tax preferential policies related to CSR have been added. So, is it effective for the government to use the preferential tax policy to promote the implementation of corporate social responsibility? This is to be verified, this research result has the great significance to our country tax legal system consummation. Therefore, this paper chooses to study the preferential tax policy and corporate social responsibility to provide the theoretical basis for the improvement of tax legal system. In this paper, empirical research and normative research are used to further study the relationship between the two. Based on the definition of corporate social responsibility and the relevant models, the improved "pyramid" model and the evaluation index of corporate social responsibility are constructed in this paper. Then, based on stakeholder theory, "rational economic man" hypothesis and principal-agent theory, the research hypothesis of this paper is put forward. Finally, this paper selects 1100 listed companies, and distinguishes state-owned enterprises from non-state-owned enterprises, carries on a series of empirical research, verifies the hypothesis of this paper, and draws the conclusion of this paper. The conclusions of this paper are as follows: first, the preferential tax policy can stimulate the implementation of corporate social responsibility; second, the incentive effect of tax preferential policy on corporate social responsibility in state-owned enterprises is weaker than that of non-state-owned enterprises. On the one hand, the conclusion of this paper fills the gap of empirical research in the field of research, and provides theoretical support for tax authorities to formulate preferential tax policies.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;F270

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