从税法角度看公司的社会责任（Corporate social responsibility from the perspective of tax law）.docVIP

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从税法角度看公司的社会责任（Corporate social responsibility from the perspective of tax law）.doc

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从税法角度看公司的社会责任（Corporate social responsibility from the perspective of tax law）

从税法角度看公司的社会责任（Corporate social responsibility from the perspective of tax law） Corporate social responsibility from the perspective of tax law The corporate social responsibility 2008-12-20 15:11:07 from the perspective of tax law [Abstract] since 1980s in the United States as the representative of the western developed countries, has a broad, basic principle of the company law of the corporate governance debate, one of the companys social responsibility is the focus of debate among them. Many scholars use the main basis to support the theory of corporate social responsibility is the stakeholder theory, however, in the traditional theory of company law, the company shall assume the theory can only solve the social responsibility problem, but how to actively guide the company to undertake social responsibility, how to also take into account the interests of the company and shareholders interests and social interests, it is difficult to solve. From the angle of tax law, this article tries to stress the equivalence of rights and obligations when the company is required to fulfill certain social responsibilities. And we can use the preferential tax policy to actively guide the company to undertake social responsibility, so as to realize the maximization of the interests of the company while taking into account the social benefits without harming its market competitiveness. [Key words] corporate social responsibility; preferential tax policy [text] First, the companys social responsibility theory in the field of corporate law confusion (1) dispute over the affirmation and negation of corporate social responsibility theory; Once the corporate social responsibility theory was put forward, its validity has been strongly questioned by the supporters of the traditional corporate law theory. The theory of corporate social responsibility, the opposition, with the traditional theory of company law, only the interests of the company to maximize, and then extends to maximize share