所得税激励对企业社会责任的影响研究
发布时间：2019-01-04 20:23
【摘要】：由于我国企业发展处于较低阶段，履行社会责任意识不强，企业决策者往往关心社会责任履行是否能够带来企业未来价值的增加。现阶段推进企业社会责任的履行需要外部力量特别是政府的推动，在市场经济的今天，政府参与市场经济运行主要通过制度引导，最好的方式就是通过固化的制度法律来引导。税收激励是政府通过税收手段对特定的纳税对象、纳税人或纳税地区给予应纳税额上的减免，它注重企业层面的操作，重视市场的力量。基于上述原因，本文试图从所得税激励即企业外部制度激励视角，考察企业所得税法对企业社会责任的影响。 本文结合国内外对企业社会责任研究现状界定了企业社会责任是企业对现有法律和制度保护力度不够的利益相关方权益的责任。借鉴卡洛尔的“金字塔模型”，结合我国企业社会责任的实际情况和《企业内部控制配套指引第4号-社会责任》中对社会责任的描述，提出改进的“四层次模型”，从产品（服务）质量、利益相关者、环境保护、公益慈善四个层次对企业社会责任的内涵进行了扩展。以利益相关者理论、企业社会责任层次责任理论、“理性经济人”理论和外部性理论为依托，从理论上分析了税收激励对企业社会责任影响；在实证中，选取2009—2011年沪、深两市A股公司为研究对象，用多元回归分析的方法考察企业所得税法对企业社会责任的影响，并分地区和分行业检验所得税激励对企业社会责任的影响。 通过研究本文得出如下结论：（1）总体上说，，所得税激励能促进企业履行社会责任；（2）东部地区相比中西部地区，所得税激励更能促进企业履行社会责任；（3）实际税负率适中的企业,所得税激励与企业社会责任的履行呈正相关；实际税负率较低或者较高的企业，所得税激励与企业社会责任的履行成负相关。除农业、批发和零售贸易业、房地产、建筑业，其余行业所得税激励与企业社会责任不具有统计显著性。
[Abstract]:Since the development of Chinese enterprises is in a low stage and the consciousness of fulfilling social responsibility is not strong, corporate decision makers are often concerned about whether the performance of social responsibility can bring about an increase in the future value of enterprises. In the market economy today, the government participates in the market economy operation mainly through the system guidance, the best way is through the solidified system law to guide. Tax incentive is that the government gives tax relief to the specific tax object, taxpayer or tax area through the means of taxation. It pays attention to the operation of enterprise level and the power of market. Based on the above reasons, this paper attempts to examine the impact of corporate income tax law on corporate social responsibility from the perspective of income tax incentives, i.e. external institutional incentives. This paper defines corporate social responsibility (CSR) as the responsibility of corporate social responsibility (CSR) to the stakeholders whose legal and institutional protection is not strong enough combined with the current research situation of CSR at home and abroad. Referring to Carroll's "pyramid model", combining the actual situation of corporate social responsibility in our country and the description of social responsibility in "Corporate Internal Control supporting guideline No. 4-Social responsibility", this paper puts forward an improved "four-level model". The connotation of corporate social responsibility is extended from four levels: product (service) quality, stakeholders, environmental protection and public charity. Based on stakeholder theory, corporate social responsibility theory, rational economic man theory and externality theory, the influence of tax incentive on corporate social responsibility is analyzed theoretically. In the empirical study, A share companies in Shanghai and Shenzhen stock markets from 2009 to 2011 were selected as research objects, and the impact of corporate income tax law on corporate social responsibility was investigated by multiple regression analysis. And examine the impact of income tax incentives on corporate social responsibility by region and industry. The conclusions are as follows: (1) income tax incentive can promote corporate social responsibility in general; (2) income tax incentive can promote enterprise to fulfill social responsibility more than central and western region. (3) for the enterprises with moderate actual tax burden, the income tax incentive is positively correlated with the performance of corporate social responsibility, while for the enterprises with lower or higher actual tax burden, the income tax incentive is negatively correlated with the performance of corporate social responsibility. Except for agriculture, wholesale and retail trade, real estate, construction, other industries income tax incentives and corporate social responsibility are not statistically significant.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F812.42
本文编号：2400751
[Abstract]:Since the development of Chinese enterprises is in a low stage and the consciousness of fulfilling social responsibility is not strong, corporate decision makers are often concerned about whether the performance of social responsibility can bring about an increase in the future value of enterprises. In the market economy today, the government participates in the market economy operation mainly through the system guidance, the best way is through the solidified system law to guide. Tax incentive is that the government gives tax relief to the specific tax object, taxpayer or tax area through the means of taxation. It pays attention to the operation of enterprise level and the power of market. Based on the above reasons, this paper attempts to examine the impact of corporate income tax law on corporate social responsibility from the perspective of income tax incentives, i.e. external institutional incentives. This paper defines corporate social responsibility (CSR) as the responsibility of corporate social responsibility (CSR) to the stakeholders whose legal and institutional protection is not strong enough combined with the current research situation of CSR at home and abroad. Referring to Carroll's "pyramid model", combining the actual situation of corporate social responsibility in our country and the description of social responsibility in "Corporate Internal Control supporting guideline No. 4-Social responsibility", this paper puts forward an improved "four-level model". The connotation of corporate social responsibility is extended from four levels: product (service) quality, stakeholders, environmental protection and public charity. Based on stakeholder theory, corporate social responsibility theory, rational economic man theory and externality theory, the influence of tax incentive on corporate social responsibility is analyzed theoretically. In the empirical study, A share companies in Shanghai and Shenzhen stock markets from 2009 to 2011 were selected as research objects, and the impact of corporate income tax law on corporate social responsibility was investigated by multiple regression analysis. And examine the impact of income tax incentives on corporate social responsibility by region and industry. The conclusions are as follows: (1) income tax incentive can promote corporate social responsibility in general; (2) income tax incentive can promote enterprise to fulfill social responsibility more than central and western region. (3) for the enterprises with moderate actual tax burden, the income tax incentive is positively correlated with the performance of corporate social responsibility, while for the enterprises with lower or higher actual tax burden, the income tax incentive is negatively correlated with the performance of corporate social responsibility. Except for agriculture, wholesale and retail trade, real estate, construction, other industries income tax incentives and corporate social responsibility are not statistically significant.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F812.42
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