所得稅激勵對企業(yè)社會責(zé)任的影響研究
發(fā)布時間：2019-01-04 20:23
【摘要】：由于我國企業(yè)發(fā)展處于較低階段，履行社會責(zé)任意識不強，企業(yè)決策者往往關(guān)心社會責(zé)任履行是否能夠帶來企業(yè)未來價值的增加�，F(xiàn)階段推進企業(yè)社會責(zé)任的履行需要外部力量特別是政府的推動，在市場經(jīng)濟的今天，政府參與市場經(jīng)濟運行主要通過制度引導(dǎo)，最好的方式就是通過固化的制度法律來引導(dǎo)。稅收激勵是政府通過稅收手段對特定的納稅對象、納稅人或納稅地區(qū)給予應(yīng)納稅額上的減免，它注重企業(yè)層面的操作，重視市場的力量�；谏鲜鲈�，本文試圖從所得稅激勵即企業(yè)外部制度激勵視角，考察企業(yè)所得稅法對企業(yè)社會責(zé)任的影響。 本文結(jié)合國內(nèi)外對企業(yè)社會責(zé)任研究現(xiàn)狀界定了企業(yè)社會責(zé)任是企業(yè)對現(xiàn)有法律和制度保護力度不夠的利益相關(guān)方權(quán)益的責(zé)任。借鑒卡洛爾的“金字塔模型”，結(jié)合我國企業(yè)社會責(zé)任的實際情況和《企業(yè)內(nèi)部控制配套指引第4號-社會責(zé)任》中對社會責(zé)任的描述，提出改進的“四層次模型”，從產(chǎn)品（服務(wù)）質(zhì)量、利益相關(guān)者、環(huán)境保護、公益慈善四個層次對企業(yè)社會責(zé)任的內(nèi)涵進行了擴展。以利益相關(guān)者理論、企業(yè)社會責(zé)任層次責(zé)任理論、“理性經(jīng)濟人”理論和外部性理論為依托，從理論上分析了稅收激勵對企業(yè)社會責(zé)任影響；在實證中，選取2009—2011年滬、深兩市A股公司為研究對象，用多元回歸分析的方法考察企業(yè)所得稅法對企業(yè)社會責(zé)任的影響，并分地區(qū)和分行業(yè)檢驗所得稅激勵對企業(yè)社會責(zé)任的影響。 通過研究本文得出如下結(jié)論：（1）總體上說，，所得稅激勵能促進企業(yè)履行社會責(zé)任；（2）東部地區(qū)相比中西部地區(qū)，所得稅激勵更能促進企業(yè)履行社會責(zé)任；（3）實際稅負率適中的企業(yè),所得稅激勵與企業(yè)社會責(zé)任的履行呈正相關(guān)；實際稅負率較低或者較高的企業(yè)，所得稅激勵與企業(yè)社會責(zé)任的履行成負相關(guān)。除農(nóng)業(yè)、批發(fā)和零售貿(mào)易業(yè)、房地產(chǎn)、建筑業(yè)，其余行業(yè)所得稅激勵與企業(yè)社會責(zé)任不具有統(tǒng)計顯著性。
[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.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F270;F812.42
本文編號：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.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F270;F812.42
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