Research On China's Legal System Of Real Estate Tax

It is stipulated in article five of company law of the People's Republic of China that an enterprise should bear its corporate social responsibility; however, how to bear its corporate social responsibility is not specified in this article, having only principle and lacking operationality. Merely regarding bearing corporate social responsibility as slogan, Chinese enterprises can hardly bear and realize corporate social responsibility in corporate governance. Starting with current status of the realization of corporate social responsibility of Chinese enterprises, this article will analysis its disadvantages and unthoroughness of its implementation with the purpose of emphasizing urgency of establishment of new mechanism to realize corporate social responsibility. Furthermore, in order to practically and effectively realize corporate social responsibility, Chinese enterprises shall perfect their corporate governance structures, and make the realization of corporate social responsibility running through their daily operation and management, gradually changing their inefficient and overbearing corporate governance structures in which everything was geared to shareholder meetings to a new corporate governance structure in which everything was geared to the board of directors, whose reasonable setting of structure and function will increase an enterprise's attention to and implementation of corporate social responsibility. Based on the above mentioned logical reasoning, this article will draw its key point and innovation point that Chinese enterprises shall set up corporate social responsibility committees in their boards of director to effectively implement their corporate social responsibility.