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)

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时间:2018-04-01

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1、从税法角度看公司的社会责任(Corporatesocialresponsibilityfromtheperspectiveoftaxlaw)Arethereanylimitstothecompany'ssocialresponsibilities?.Theaffirmationofcorporatesocialresponsibilitytheory,whenpresentingtheconceptofcorporatesocialresponsibility,vaguelydescribesthescopeofsocialresponsibilityt

2、hatthecompanyshouldundertake,andpracticallyfailstodealwithoperationalproblemsinreality.[5]thismakestheopponentsseizethedefectsofthetheory:thesocialresponsibilityofthecompanyisnotlegallyoperable.Arethereanyrightsandobligationsofcorporatesocialresponsibility?.Theaffirmationofcorpor

3、atesocialresponsibilitytheoryisthedefinitionofcorporatesocialresponsibilityfromtheperspectiveofobligation.Thereissuchastatementinourcountryafewpartofcorporatesocialresponsibilityintheworks:corporatesocialresponsibilityreferstothecompanyintheirseekingtomaximizeprofitsforthemainten

4、anceandpromotionofsocialbenefitduty6;corporatesocialresponsibilityreferstotheothershareholdersofthecompanytodealwiththeinterestgroupsandotherrelatedinterestgroupsandgovernmentrepresentativesofthepublicinterestinallkindsofconnectionswiththecompanybearssomeresponsibility7.Opponents

5、arguedthat"thetheoryofcorporatesocialresponsibility"forthecompanytomakecompulsorysettings,andnocorrespondingtotherightsofprofitagainsttheprincipleofcompanylaw,itcannotachieveidentity.(three)theperplexityofcompanylawThetheoryofcorporatesocialresponsibilitiesistheresultofthepropose

6、dbenefitssystemunderthebackgroundofimbalanceinthetraditionaltheoryofcompanylaw,soitismoreemphasisontheprotectionoftheinterestsofotherstakeholders,tocorrecttheexcessivetiltoftheinterestsofthesystemofshareholders'equity,whichreflectsthefairnessofthelaw.Basedonthispointofdeparture,t

7、hetheorycanonlybesetontheoppositesideoftheshareholder'srights,andsetobligatoryregulationsforit.Becauseitisconfinedwithinthescopeofthecompanylaw,itisdifficulttoexpressclearlythesocialresponsibilityinallaspectsofsociallife.Therefore,itisdifficulttodeterminethescopeofcorporatesocial

8、responsibility.Thereisnomentionoftheince

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