国有企业税务筹划与承担社会责任的关系研究

摘 要
随着市场经济在中国的快速发展，税务筹划在中国真正兴起和蓬勃发展起来，中国的一些国有企业开始通过税务筹划来增加自己的企业收益。但关于国有企业是否应该进行税务筹划来减税增收，国有企业进行税务筹划与其应当承担的社会责任是否相矛盾的讨论也如火如荼的进行。对国有企业税务筹划与承担社会责任之间的关系进行研究与探讨是非常有必要和十分有意义的。本文通过阐述对国有企业税务筹划与其承担社会责任的关系的研究现状，分析税务筹划在履行社会责任上的表现，以及基于社会责任下的税务筹划方式，提出一些自己的看法。
关键词：国有企业；税收筹划；社会责任；关系
Analysis on the Relation between Tax Planning of State-owned Enterprises and Their Social Responsibility
ABSTRACT
With the rapid development of market economy in China, tax planning has been gaining increasing popularity with China’s enterprises. Some state-owned enterprises have begun to use tax planning to increase their corporate revenue in recent years. At the same time, discussions on whether it is appropriate for state-owned enterprises to reduce taxes through tax planning and whether such tax planning is incompatible with state-owned enterprises’ social responsibility are in full swing. In this situation, it is necessary and worthwhile to explore the relation between tax planning of state-owned enterprises and their social responsibility. This study provides some views on this issue through discussions on the current research in the relation between tax planning and social responsibility of state-owned enterprises, the effects of tax planning on fulfilling corporate social responsibility, and tax planning based on social responsibility. 
Key Words： state-owned enterprises, tax planning, social responsibility, relation

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