【摘要】 从企业文化理论和风险管理理论两个角度分析企业社会责任与税收激进行为的关系，利用2013～2019年沪深股市A股上市公司相关数据，采用基础回归与“反事实”倾向值匹配回归进行实证分析。研究发现，企业社会责任与税收激进存在正向关系。企业将积极社会责任活动作为抵御税收激进行为风险的掩饰工具。进一步研究发现，企业最终控制人国有性质与企业董事会警惕性负向调节企业社会责任与税收激进二者的关系。税务部门应对高企业社会责任表现的企业加以关注，抑制税收激进的机会主义行为。另外，全社会应加强对企业社会责任良好实现形式的认识与理解，提高从企业社会责任角度识别税收激进行为的可行性。更多还原

【Abstract】 The relationship between corporate social responsibility and tax aggressiveness is analyzed from the perspectives of corporate culture theory and risk management theory,using the relevant data of A-share listed companies in Shanghai and Shenzhen stock markets from 2013 to 2019,and using basic regression and“counter factual”propensity value matching regression for empirical analysis. The study found that there is a positive rela tionship between corporate social responsibility and tax aggressiveness. Businesses use active social responsibility activities as a cover up tool to counteract the risk of tax aggressiveness. Further research finds that the state owned nature of the ultimate controller of an enterprise and the vigilance of the board of directors negatively mod erate the relationship between corporate social responsibility and tax aggressiveness. Tax authorities should pay attention to companies with high CSR performance and curb radical tax opportunism. In addition,the whole soci ety should strengthen the awareness and understanding of the good realizing forms of corporate social responsibili ty,and improve the feasibility of identifying radical tax aggressiveness from the perspective of corporate social re sponsibility.更多还原