| With the development of economic globalization,both state-owned enterprises and non-public enterprises are facing fierce market competition and brand competition.The shareholders and management of all companies are seeking reasonable and effective corporate governance methods to ensure that the company is stable in the long term.Obtain high returns while developing.From the perspective of corporate governance,the West favors checks and balances of power,that is,the board of directors has the power to operate and manage,the board of supervisors has the power to supervise,and the general meeting of shareholders has the power to make decisions.In my country,grassroots party building plays a high-quality leading and fighting fortress role,so party organizations are embedded in corporate governance.Become a corporate strategy development method with Chinese characteristics.However,the existing literature focuses on state-owned enterprises and explores the relationship between the establishment of basic-level party organizations and corporate innovation performance,financial information disclosure and other indicators that measure corporate capabilities,ignoring private enterprises that play an important role in the market economy.Party building issues.Different from the nature of state-owned enterprises,private enterprises that operate independently and are responsible for their own profits and losses have difficult financing and heavy tax burdens.In order to retain cash flow,tax evasion behaviors are adopted in the gray area of the law.Related documents have confirmed that state-owned enterprise party organizations have embedded governance capabilities.Effectively suppress the aggressiveness of tax evasion behavior,but there are few related studies on tax evasion behavior of private enterprises;therefore,this thesis takes private enterprises as the research object and develops whether private enterprises can strengthen the construction of grassroots party organizations to inhibit corporate tax evasion behavior.Research.Combining the principal-agent theory and relevant literature reviews,and using the "two-way entry and cross-service" embedded governance of the state-owned enterprise party organization,the "two-way entry" of the party organization refers to whether there is a party organization in the private enterprise,and the "cross-service" refers to directors.Whether or not the party secretary serves as the secretary of the party committee is embedded in the perspective of the governance of private enterprises to explore the impact of the embedded governance of party organizations on the tax avoidance behavior of private enterprises.By collecting samples of private enterprises and conducting empirical research,it is found that there is a significant negative correlation between party organizations embedded in private corporate governance and tax avoidance behavior,that is,party organizations embedded in private corporate governance have a significant inhibitory effect on tax avoidance behavior.Corporate social responsibility is a hot topic in the new era.Since 2005,the country has emphasized the concept of "green water and green mountains are golden mountains and silver mountains",advocating enterprises to transform their economic development methods,adhere to green development,and entrepreneurs to shoulder social responsibilities bravely.A large amount of existing literature on corporate social responsibility studies tends to influence the characteristics of state-owned enterprises’ senior management team,political uncertainty,etc.,on whether enterprises undertake social responsibility;tends to state-owned enterprises’ political connections and external media supervision to disclose corporate social responsibility information As well as the impact of state-owned enterprises’ fulfillment of social responsibilities on corporate commercial financing and corporate innovation,there is a lack of research on the social responsibilities of private enterprises.Therefore,this paper uses principal-agent theory and stakeholder theory as the theoretical basis,combined with state-owned enterprises The conclusion that the embedded governance of party organizations has a positive impact on the fulfillment of corporate social responsibility,and the review of relevant literature on the social responsibility of private enterprises,to study the relationship between the governance of party organizations embedded in private enterprises and corporate social responsibility.The empirical results show that party organizations Embedding the governance of private enterprises also has a significant positive impact on the performance of corporate social responsibilities.The process of embedding the party organization into the governance structure of private enterprises is the process of embedding the party organization into the private enterprise to participate in various major decisions and participate in decision-making implementation supervision.In this process,entrepreneurs and employees will be affected by the glorious tradition and fine work style of the Communist Party of China.Undertake social responsibility and demonstrate the responsibility of the enterprise;according to the theory of corporate culture,in the process of undertaking social responsibility,enterprises will gradually become aware of the issue of corporate moral value orientation and realize the value orientation of self-interest and altruism,so they will actively undertake Tax obligations will accordingly avoid tax evasion behavior;in order to prove this hypothesis,by collecting and analyzing the financial data and social responsibility rating data of private listed companies,it is concluded that the assumption of social responsibility by private enterprises will inhibit tax evasion behavior.Based on the above two empirical studies,it is conjectured that there is a certain relationship among private enterprise party organization embedded governance,corporate social responsibility and tax avoidance behavior,so it is proposed to assume that the performance of corporate social responsibility is embedded in the party organization private enterprise governance and tax avoidance behavior In order to prove this hypothesis,we established an intermediary model between the three parties,collected and sorted out relevant data,and used Stata for regression analysis.The results proved that the party organization’s "two-way entry and cross-service" embedded in private enterprises Governance has a significant inhibitory effect on tax avoidance behavior,and has a positive role in promoting corporate social responsibility;the active performance of corporate social responsibility also has a significant inhibitory effect on tax avoidance behavior;and corporate social responsibility has a significant effect on party organizations embedded in private enterprise governance and tax avoidance Behavior has a synergistic effect,so it can be concluded that corporate social responsibility has played a part of the intermediary role between the party organization’s embedded private enterprise governance and tax avoidance behavior.The research results show that the establishment of grassroots party organizations by private enterprises can not only promote enterprises to actively assume social responsibilities,but also effectively suppress the occurrence of tax avoidance behaviors.This theoretically affirms the leadership of grassroots party organizations in corporate political,economic,and cultural development.To enhance the awareness of grassroots party building and social responsibility in private enterprises;from a practical point of view,to provide suggestions for private enterprises on how to assume social responsibility;to provide new ideas and new methods for taxation supervision departments to carry out tax management work;to improve grassroots party building work in the new era Development is of great significance to the promotion of the development of private enterprises.It also serves the two centenary goals and contributes to the building of a modern and powerful socialist country. |
PDF Full Text Request