民营医疗保健行业企业社会责任与税收规避

本研究在社会声誉敏感性行业——民营医疗保健行业中选取了116家企业，并以这些企业2014~2018年的数据为样本，研究了企业社会责任、税收规避与政治关联度之间的关系，得到如下结果：(1)民营医疗保健行业企业履行的社会责任越多，税收规避程度越低;（2）民营医疗保健行业的政治关联度有增强调节企业社会责任与税收规避的关系的作用。本研究指出，在现代社会经营环境中，企业承担社会责任与减少税收规避，都会收获良好的社会声誉，最后映射到企业经营成果中，但二者势必会消耗企业宝贵的经营资源。

Corporate Social Responsibility and Tax Avoidance in Private Healthcare Industry

116 enterprises sensitive to social reputation in the private healthcare industry were selected and the data from 2014 to 2018 of these companies were used as research samples to conduct the research on the relationships among corporate social responsibility, tax avoidance, and political relevance, and the following results were obtained: (1) The more social responsibilities of the companies in the private industry fulfill, the lower degree of their tax avoidance will be; (2) The political connection can enhance the regulation of the relationship between corporate social responsibility and tax avoidance. The study points out that in the modern business environment, fulfilling social responsibility and reducing tax evasion will make enterprises gain a good social reputation, but the two are bound to consume the valuable management resources of enterprises.