Research On Considering The Foundation Of Chinese Religion Law

Corporate social responsibility is a hot issue in today’s governments, businesscircles, academia and the community are very concerned about."Private for their ownconsumption and to pay the cost of the phenomenon, it is a typical market equivalentexchange behavior in the public finance activity in the reaction, thus tax also has thepublic goods’ price ’properties1.Just as some legal economist points out,"an effectivefiscal and taxation should require utilities to use to pay its opportunity cost tax", thatis to say the public utilities is realized mainly through tax, analysis of the economicpoint of view also reflects the essential attribute of tax price, reveals the state(government) to provide public goods or public utilities, taxpayers to pay tax to usefee research group of the equivalent exchange market nature2.However on the onehand, countries are subject to provide public products to fulfill their socialresponsibilities, but it is difficult for the social life aspects of timely response, theimplementation of CSR initiatives may not be accurate to fit all aspects of social lifein demand; on the other hand, with the development of social economy, expand thesize of the company. The company, as a for-profit economic entity, its operation inmany sectors of the market economy, and also bring about a series of social problemsin the use of public resources, and thus companies play in social and economic life inthe larger, so the tax as the main body of the corporate social responsibility is theresult of social development. Can be said that modern state is a "tax state", thecountry can effectively promote the fulfillment of corporate social responsibilitythrough the regulation of tax policy.But on the other hand, fulfill the socialresponsibility is a kind of social and humanistic care, therefore, in addition to themandatory provisions, the constraints, it should be guiding and encouraging nationalsystem, the guiding and encouraging first is also reflected in the tax.Therefore, thispaper hopes from different with the traditional company law perspective, the tax lawperspective to explore related issues as corporate social responsibility and thetaxpayers, to realize the unification of the interests of the company, shareholders’interests and social interests. Therefore, this article will be the first expounded China’s tax law oncorporatesocial responsibility, including the positive impact in the performance of charitabledonations, environmental protection, the development of technology and theemployment security of tenureof these four aspects of social responsibility and thenegative impact of; Secondly, our tax laws to fulfill the lack of these four aspectsofsocial responsibility in the promotion of the company, includingthe lack oflegislation, taxation procedures; Finally, by drawing onthe United States in terms ofcharitable donations, in the area ofenvironmental protection, Sweden, France in thedevelopment of science and technology relatedrequirements and to advance theimplementation of the lack of social responsibility, and to explore the improvement ofour tax system, including the charitable donations tax, turnover tax, taxes on propertyand behavior,environmental protection, resource tax, sewage charges, thedevelopment of technology for China’s tax lawsin the tax and legalsystem andcorporate income tax and the protection of laborrights of the employees in the tax andlegal system and corporateincome tax, in order to promote corporate socialresponsibility,the ultimate realization of the unity of the company’s interests, theinterests of shareholders and the interests of society.