【摘要】：近年來,我國(guó)經(jīng)濟(jì)飛速發(fā)展,工業(yè)日益發(fā)達(dá),但隨之而來的是生態(tài)環(huán)境的惡化和自然資源的枯竭,這一系列問題的出現(xiàn)引起了人們對(duì)企業(yè)社會(huì)責(zé)任履行的關(guān)注。但目前,我國(guó)的企業(yè)正處于發(fā)展階段,企業(yè)最關(guān)心的是經(jīng)濟(jì)績(jī)效,社會(huì)責(zé)任履行意識(shí)薄弱。因此,推進(jìn)企業(yè)社會(huì)責(zé)任的履行需要借助外部力量。針對(duì)這種現(xiàn)狀,我國(guó)政府通過各種途徑積極推動(dòng)企業(yè)社會(huì)責(zé)任的履行,制定相關(guān)的稅收優(yōu)惠政策正是政府推動(dòng)企業(yè)社會(huì)責(zé)任履行的一個(gè)重要手段,尤其是在2008年實(shí)施的新稅法中,增加了與企業(yè)社會(huì)責(zé)任相關(guān)的稅收優(yōu)惠政策。那么,政府利用稅收優(yōu)惠政策來推動(dòng)企業(yè)社會(huì)責(zé)任履行的方式是否有效?這是有待驗(yàn)證的,該研究結(jié)果對(duì)于我國(guó)稅收法制的完善具有重大意義。因此,本文選擇對(duì)稅收優(yōu)惠政策與企業(yè)社會(huì)責(zé)任進(jìn)行研究,為稅收法制的完善提供理論依據(jù)。 本文將采用實(shí)證研究與規(guī)范研究相結(jié)合的方法對(duì)二者關(guān)系進(jìn)行深入研究。本文首先結(jié)合相關(guān)文獻(xiàn)和我國(guó)現(xiàn)狀界定了企業(yè)社會(huì)責(zé)任,根據(jù)對(duì)企業(yè)社會(huì)責(zé)任的界定并借鑒相關(guān)模型,構(gòu)建了改進(jìn)后的“金字塔”模型和企業(yè)社會(huì)責(zé)任評(píng)價(jià)指標(biāo)；然后,基于利益相關(guān)者理論、“理性經(jīng)濟(jì)人”假說和委托代理理論,提出本文的研究假設(shè)；最后,本文選取1100家上市公司,并區(qū)分國(guó)有企業(yè)和非國(guó)有企業(yè),進(jìn)行一系列實(shí)證研究,驗(yàn)證本文的假設(shè),得出本文的結(jié)論。 本文的研究結(jié)論為：第一,稅收優(yōu)惠政策能夠激勵(lì)企業(yè)社會(huì)責(zé)任的履行；第二,國(guó)有企業(yè)中稅收優(yōu)惠政策對(duì)于企業(yè)履行社會(huì)責(zé)任的激勵(lì)作用,相對(duì)于非國(guó)有企業(yè)要弱一些。本文的研究結(jié)論一方面填補(bǔ)了該研究領(lǐng)域中實(shí)證研究的空白,方面為稅務(wù)部門制定稅收優(yōu)惠政策提供了理論支持。
[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.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F812.42;F270

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