近年来,各国政府及企业对社会责任问题的关注只增不减,然而,企业为了追求自身发展却带来了一些不容忽视的社会问题,食品安全、环境污染、员工权益保障之类的事件屡见不鲜,企业承担社会责任已经成为企业可持续发展的潮流。本文在积极总结前人理论的基础上,探索企业社会责任对税收规避行为的影响。 In recent years, governments and enterprises in all countries have only increased their concern for social responsibility issues. However, in order to pursue their own development, enterprises have brought about some social problems that can not be ignored. Incidents such as food safety, environmental pollution and safeguarding the rights and interests of employees are not uncommon , Corporate social responsibility has become the trend of sustainable development of enterprises. Based on the positive conclusion of previous theories, this paper explores the impact of corporate social responsibility on tax evasion behavior.