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ID:8546488
大小:42.50 KB
页数:14页
时间:2018-04-01
《从税法角度看公司的社会责任(corporate social responsibility from the perspective of tax law)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
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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