论公司社会责任的税法缺位

• 作 者: 史正保 陈卫林
• 机 构: 兰州商学院法学院,兰州商学院,
• 出 处: 中国商法年刊
• 发表日期: 2009年00期
• 关键词: 资源税 企业所得税 环境税 公益性捐赠 征税范围 计税依据 环境保护税 休息权 所得税优惠 抵免

一、公司社会责任的内涵纵观理论与实务界,目前我国学者认为公司除对股东、债权人以及消费者承担社会责任外,还在以下几个方面承担社会责任:一是对雇员的责任。所谓对雇员的责任,是指既包括在劳动法意义上保证雇员实现其就业和择业权、劳动报酬索取权、休息权、劳动安全卫生保障权、社会保障取得权等法

First, the connotation of corporate social responsibility Throughout the theoretical and practical circles, at present our country scholars believe that companies in addition to shareholders, creditors and consumers assume social responsibility, but also in the following aspects of social responsibility: First, the responsibility of employees. The so-called responsibility to employees refers to both in the sense of labor law to ensure that employees to achieve their employment and employment rights, claims for remuneration for work, the right to rest, labor and health security rights, such as the right to social security