【摘要】：20世紀(jì)初,企業(yè)社會(huì)責(zé)任概念最早起源于美國(guó),在歷經(jīng)幾十年的發(fā)展后企業(yè)社會(huì)責(zé)任已經(jīng)演變成一個(gè)多維度多層次的概念系統(tǒng)。企業(yè)避稅是否作為企業(yè)對(duì)社會(huì)責(zé)任的承擔(dān)這一問(wèn)題近幾年成為理論界與學(xué)術(shù)界探討的熱點(diǎn)。通過(guò)對(duì)國(guó)內(nèi)外關(guān)于企業(yè)社會(huì)責(zé)任,企業(yè)避稅的研究文獻(xiàn)梳理可知在企業(yè)社會(huì)責(zé)任和企業(yè)避稅各自的領(lǐng)域中都具有豐富的研究成果,但對(duì)于兩者之間的關(guān)系研究并不多。企業(yè)對(duì)待避稅的態(tài)度如何?是否將避稅當(dāng)作對(duì)社會(huì)責(zé)任的不承擔(dān)?還是認(rèn)為降低稅負(fù)也有助于企業(yè)承擔(dān)社會(huì)責(zé)任?本文在前人的研究成果的基礎(chǔ)上,通過(guò)實(shí)證方法探究企業(yè)社會(huì)責(zé)任與企業(yè)避稅程度之間的關(guān)系,并以環(huán)境敏感因素作為新視角更進(jìn)一步探究?jī)烧咧g的關(guān)系。本文通過(guò)對(duì)企業(yè)社會(huì)責(zé)任相關(guān)理論的梳理,以2009-2014年間中國(guó)發(fā)布企業(yè)社會(huì)責(zé)任報(bào)告的上市公司為研究樣本,運(yùn)用實(shí)證的方法探究企業(yè)社會(huì)責(zé)任與企業(yè)避稅程度之間的關(guān)系。研究結(jié)果表明企業(yè)社會(huì)責(zé)任表現(xiàn)與企業(yè)避稅程度呈現(xiàn)顯著的負(fù)相關(guān)關(guān)系,說(shuō)明大部分企業(yè)都能認(rèn)識(shí)到不采取激進(jìn)的避稅措施應(yīng)作為承擔(dān)社會(huì)責(zé)任的組成部分,即企業(yè)社會(huì)責(zé)任對(duì)企業(yè)避稅程度具有抑制作用。對(duì)于環(huán)境敏感型企業(yè)(重污染),該類(lèi)型的企業(yè)具有社會(huì)責(zé)任信息披露的特殊政策規(guī)定所以更易遭受來(lái)自公眾的壓力,進(jìn)而影響企業(yè)的避稅程度。本文對(duì)樣本企業(yè)分為環(huán)境敏感型與非敏感型進(jìn)行分組回歸。結(jié)果表明非敏感型企業(yè)的社會(huì)責(zé)任評(píng)分與避稅程度負(fù)相關(guān),而敏感型企業(yè)并無(wú)此相關(guān)性。穩(wěn)健性檢驗(yàn)中,本文依據(jù)企業(yè)社會(huì)責(zé)任評(píng)分高低進(jìn)行分組回歸,高分組顯示兩者呈現(xiàn)負(fù)相關(guān),低分組并無(wú)相關(guān)性,該結(jié)果使本文結(jié)論更具穩(wěn)健性。本文的研究成果對(duì)于政府推行社會(huì)責(zé)任活動(dòng)、稅務(wù)監(jiān)管者的稅收稽查和企業(yè)社會(huì)責(zé)任觀的形成都具有積極的意義。稅收征管者在進(jìn)行稅務(wù)稽查時(shí),可將企業(yè)社會(huì)責(zé)任作為判斷企業(yè)避稅程度的指標(biāo)之一。相關(guān)機(jī)構(gòu)也可通過(guò)出臺(tái)政策對(duì)企業(yè)社會(huì)責(zé)任報(bào)告披露給予規(guī)范化,促進(jìn)企業(yè)社會(huì)責(zé)任活動(dòng)的良序發(fā)展。
[Abstract]:At the beginning of the 20th century, the concept of corporate social responsibility originated in the United States. After decades of development, corporate social responsibility has evolved into a multi-dimensional and multi-level concept system. Whether corporate tax avoidance is the social responsibility of enterprises has become a hot topic in theory and academic circles in recent years. Through the research literature on corporate social responsibility and corporate tax avoidance at home and abroad, we can see that there are rich research results in the field of corporate social responsibility and corporate tax avoidance, but there are few studies on the relationship between the two. What is the attitude of companies to tax avoidance? Does tax avoidance be treated as a non-commitment to social responsibility? Or do you think reducing taxes will also help companies take on social responsibility? Based on the previous research results, this paper explores the relationship between corporate social responsibility (CSR) and corporate tax avoidance by empirical method, and further explores the relationship between CSR and corporate tax avoidance from a new perspective of environmental sensitive factors. By combing the relevant theories of corporate social responsibility and taking the listed companies that issued CSR reports in China from 2009-2014 as the research samples, this paper uses empirical methods to explore the relationship between CSR and corporate tax avoidance. The results show that the performance of corporate social responsibility is negatively related to the degree of corporate tax avoidance, which indicates that most enterprises can realize that not to adopt radical tax avoidance measures should be taken as a component of social responsibility. That is, corporate social responsibility has an inhibitory effect on the degree of corporate tax avoidance. For environment-sensitive enterprises (heavy pollution), this type of enterprises have special policies of social responsibility information disclosure, so they are more vulnerable to pressure from the public, and then affect the degree of corporate tax avoidance. In this paper, the sample enterprises are divided into environmental sensitive type and non-sensitive type for grouping regression. The results show that the social responsibility score of non-sensitive enterprises is negatively correlated with the degree of tax avoidance, but it is not related to sensitive enterprises. In the robustness test, this paper carries on the grouping regression according to the enterprise social responsibility score, the high score group shows negative correlation, the low group has no correlation, this result makes the conclusion of this paper more robust. The research results of this paper are of positive significance for the government to carry out social responsibility activities, the tax supervision of tax regulators and the formation of the concept of corporate social responsibility. Tax collectors can take corporate social responsibility as one of the indicators to judge the degree of tax avoidance. Relevant institutions can also standardize the disclosure of corporate social responsibility reports by issuing policies to promote the orderly development of corporate social responsibility activities.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F270;F275.4

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