企业社会责任导向下我国物流业税收政策研究

摘要

In this paper, from the perspective of corporate social responsibility, we argued that the tax policy toward the logistics industry in China at the current stage was still short of encouraging the logistics enterprises to fulfill their social responsibilities and that in order for the Chinese logistics industry to develop healthily, rapidly and sustainably, the making of the logistics industry tax policy should lead the logistics enterprises to fulfill four levels of social responsibilities. At the end, we proposed the direction and measures for the design of the relevant policies.%基于企业社会责任观，认为我国当前物流业的相关税收政策在引导企业履行社会责任方面存在差距，要使我国物流业健康、快速、长久地发展，物流业税收政策的设计要引导企业履行经济责任、法律责任、道德责任和慈善责任四个社会责任层次，通过对现状和问题的分析提出了政策设计的导向和措施。