区域竞争、公司税负与社会责任意识

Regional Competition,Corporate Income Tax,and Social Responsibility Consciousness

2008年新的企业所得税法实施后,公司社会责任的履行具有获取税收优惠的优势,这种优势存在地区性差异。企业所在地的地方政府可用财力越丰富,社会责任意识强的公司可能获取更多的税收优惠。而经济落后地区,地方政府倾向于税收竞争策略,所在地区公司整体税负更低,但是承担社会责任带来的税收优惠少于经济发达地区的公司。因此,地方经济发展水平和政府财政竞争策略是影响公司社会责任意识与公司税负关系的重要因素,为积极发挥税法引导经济发展方式转变的作用,应强化税法执行中的严肃性,减少地方政府的行政干预,以此激励企业履行社会责任①。

Since the new enterprise income tax law was introduced in 2008, the enterprises＇ tax burden was reduced if they take Social Responsibility. However, the tax advantages, brought by corporate social responsibility are different among regions. The enterprises with Social Responsibility tend to get more preferential tax in developed region then those in underdeveloped regions.The level of economic development and the regional competition policy are the essential factors in the relationship between corporation social responsibility practices and corporate income tax. To encourage the corporate social responsibility practices, tax regulation should be implemented strictly, and administrative intervention should be reduced.