企业社会责任信息披露抑制还是促进了税收规避--基于我国深交所中小板民营上市公司数据检验

Does Corporate Social Responsibility Information Disclosure Restrain or Boost Tax Evasion——Based on Test Data of Small and Middle-sized Listed Private Enterprises of the Shenzhen Stock Exchange

对2009~2012年1009家深交所中小板民营上市公司相关数据进行经验研究发现：单独进行社会责任信息披露的中小型民营企业比较倾向于税收规避;相对于制造业企业,非制造业中小型民营企业社会责任信息的披露并不显著地促进税收规避;相对于东部,中、西部中小型民营企业社会责任信息的披露更显著地促进了税收规避。这表明,我国的法律、制度环境缺乏对企业社会责任信息披露的有效监管,进而使许多中小型民营企业假借企业社会责任信息披露之名进行税收规避。因此,应进一步清理税收优惠政策,严惩各类违法违规行为,防止税收流失;同时,强制要求所有上市公司披露企业社会责任信息。

Based on the data of small and middle-sized private enterprises of the Shenzhen Stock Exchange from 2009 to 2012, a study is conducted in this paper. The result reveals that these private enterprises, which under- take social responsibility information disclosure individually, tend to evade tax. Different from the enterprises in manufacturing industry, social responsibility information disclosure of those small and middle-sized private enter- prises in non-manufacturing industry can not significantly boost tax evasion. With respect to the eastern enterpri- ses, information disclosure of the central and western small and middle-sized private enterprises could promote tax evasion. In this sense, laws and regulations in China are unable to supervise enterprise social responsibility information disclosure effectively. Many small and meddle-sized private enterprises are working at tax evasion by the name of social responsibility information disclosure. Therefore, it is necessary to deal with preferential tax policy and to punish all violations in order to prevent the loss of tax revenue. It is still essential to require all the listed companies to disclose social responsibility information.