| 企业社会责任的税法透视 |
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| 引用本文： | 郑榕,汤阳阳.企业社会责任的税法透视[J].涉外税务,2007,234(12):42-46. |
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| 作者姓名： | 郑榕 汤阳阳 |
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| 作者单位： | 中央财经大学税务学院,北京,100081 |
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| 摘 要： | 本文从理论角度阐述了税法促使企业履行社会责任的作用机理,并分析了我国现行税法在这方面的缺失,最后从促进企业履行社会责任的角度出发,提出了进一步加强我国税法制度建设的相关建议。
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| 关 键 词： | 企业社会责任 外部效应 税法 |
On the Contributions of Tax Law to the Enhancement of Social Responsibility of Enterprises |
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| Rong Zheng,Yangyang Tang.On the Contributions of Tax Law to the Enhancement of Social Responsibility of Enterprises[J].International Taxation In China,2007,234(12):42-46. |
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| Authors: | Rong Zheng Yangyang Tang |
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| Abstract: | This paper first theoretically analyzes the effects of tax law on enhancing social responsibility of enterprises. Secondly it pinpoints the existing issues in tax law of China. Finally it puts forward some suggestions on perfecting tax legislation to enhance social responsibility of enterprises in China. |
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| Keywords: | Social responsibility of enterprises Externality Tax law |
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