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Business Ethics, Corporate Social Responsibility and Taxation – Chinese Policy and Practice

Journal of Chinese Tax and Policy

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Title Business Ethics, Corporate Social Responsibility and Taxation – Chinese Policy and Practice
 
Creator Vivienne, Bath
 
Description International organisations, corporations and governments, including the Chinesegovernment, have come to support both the concepts of the responsibility of businessenterprises to adopt and implement codes of corporate social responsibility (‘CSR’),and of the need for businesses to act in an ethical fashion. Thus, in China, thegovernment and its agencies, including the Chinese stock exchanges, activelyencourage the adoption by Chinese corporations of codes of social responsibility andthe conduct of business in compliance with standards of social and business ethics.Chinese regulatory requirements in relation to ethical conduct and the implementationof principles of social responsibility for enterprise and corporations are specificallyextended to the operations of Chinese companies, both state-owned and private,outside China. The content and substance of ethical conduct in the business contextand the relationship of ethics to concepts of corporate or enterprise socialresponsibility is, however, difficult to define. One aspect which is of increasinginterest is the relationship between corporate ethical responsibilities, CSR andtaxation. The purpose of this article is to look at the international and Chineseconcepts of ethics and CSR, primarily as manifested in Chinese legislation andregulation, with a focus on the role of tax and tax policy in requirements relating tobusiness ethics and social responsibility
 
Publisher Journal of Chinese Tax and Policy
 
Contributor —
 
Date 2018-05-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Identifier https://openjournals.library.sydney.edu.au/index.php/JCTP/article/view/12744
 
Source Journal of Chinese Tax and Policy; Vol 3, No 3 (2013): Chinese Tax and Policy s
1839-065X
2205-2550
 
Language EN
 
Rights Copyright (c) 2018 Bath Vivienne