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本文以2010-2014年上市公司为研究对象,发现企业社会责任与实际税负之间存在着负向关系,即社会责任好的企业支付更少的税费,相当于社会责任履行获得的好处;而社会责任差的企业则需要缴纳更多的税费,以便支持政府公共事业。这一方面说明了税收优惠政策在企业社会责任方面的有效性,另一方面也说明了企业社会责任与税费支付两者存在互为替代的关系。同时,发现政府压力对企业社会责任与实际税负两者关系具有调节作用,政府压力小的地区的上市公司企业社会责任与实际税负的负向关系更显著。
In this paper, the listed companies from 2010 to 2014 as the research object, found that there is a negative relationship between corporate social responsibility and the actual tax burden, that is, good corporate social responsibility to pay less taxes, equivalent to the benefits of social responsibility to obtain; Enterprises with poor social responsibilities will need to pay more taxes and fees in order to support government and public utilities. On the one hand, it shows the effectiveness of preferential tax policies in corporate social responsibility. On the other hand, it also shows that the relationship between corporate social responsibility and tax payment is mutually substitutable. At the same time, it is found that government pressure has a regulatory effect on the relationship between corporate social responsibility and actual tax burden, and the negative relationship between corporate social responsibility and actual tax burden on listed companies in areas with less government pressure is more significant.