从税法角度看公司的社会责任

On Corporation Social Responsibilities from Taxation Law Viewpoint

在公司法的传统理论下只能解决公司要不要承担社会责任的问题,但就如何积极引导公司承担社会责任、如何同时兼顾公司利益、股东利益和社会利益等问题,却难以解决。本文试图从税法的角度阐述在要求公司履行一定的社会责任时,应当注重其权利、义务的对等。并可以利用税收优惠政策积极引导公司承担社会责任,实现公司追求利最大化利润的同时兼顾社会利益,而又不损害其市场竞争力。

Based on traditional theories, the corporation law specifies only the social responsibilities corporations are bound to take. However, it falls short of urging corporations to take the initiative to assume social responsibilities, at the same time to juggle the interests of corporations, shareholders and the society. The paper tries, from the viewpoint of taxation laws, to expound that while corporations carry out their social responsibilities, they should put rights and obligations on an equal footing. At the same time, preferential taxation policies are implemented to direct corporations to assume social responsibilities in a bid to maximize profits, enhance social interests without impairing market competence.