论公司社会责任的税法补缺

• 作 者: 陈卫林
• 机 构: 西南政法大学经济法学院,
• 出 处: 税务与经济
• 发表日期: 2011年05期
• 关键词: corporate social responsibility legal responsibility moral obligation tax law va

公司需要对雇员、环境、社会公益事业承担社会责任,这种公司社会责任的实现需要法律的激励,尤其是税法的激励,但实践中税法在激励公司履行社会责任方面存在严重的缺位。为此,建议尽快完成促进公司履行环境保护、资源利用以及参与社会公益事业方面社会责任的税法补缺。

The company needs to assume social responsibilities to employees, the environment and social public welfare undertakings. The realization of such corporate social responsibility requires legal incentives, especially the tax laws, but in practice there is a serious absence of tax law in encouraging the company to fulfill its social responsibilities. To this end, it is suggested that the tax subsidy for promoting corporate social responsibility in fulfilling environmental protection, resource utilization and social public welfare should be completed as soon as possible.