企业社会责任与税收政策刍议

Research on Corporate Social Responsibility and Tax Policy

随着企业的发展和社会的进步,企业社会责任这个话题开始受到越来越多的关注和重视。企业社会责任的履行不仅是企业面临的课题,也需要来自政府的支持和引导。税收作为政府进行宏观调控的重要经济杠杆,可以通过制定有针对性的税收政策,引导和规范企业行为,促进企业履行社会责任,实现经济、社会、环境的可持续发展目标。

With the development of enterprises and the advance of society,the topic of Corporate Social Responsibility (CSR) begins to receive more and more attention.The practice of CSR is not the only problem that the enterprises have to face,but also needs the support and guidance from the government.As an important tool to control the macroeconomics,tax policy which is formulated by government can guide and regulate the behavior of the enterprises,promote the CSR and realize the economic,social and environmental sustainable development goals.