关键词:  , 企业社会责任；避税行为；风险管理策略

Abstract: Corporate social responsibility (CSR) is a hotspot in both theoretical and practical fields. However, the reason why corporations implement social responsibility is still in controversy. CSR is part of the corporate risk management strategies and helps to reduce corporate strategic risks. This paper makes an empirical study of samples chosen from the data of Ashare companies from 2008 to 2013 by categorizing CSR and establishing models. The results show that: (1) Companies implementing more CSR are more aggressive in tax avoiding; (2) We divide CSR into two categories (selfinterested CSR and altruistic CSR) based on whether it is beneficial to the company. The result shows that companies implementing more altruistic CSR are more aggressive in tax avoiding; (3) The relationship between CSR and tax avoidance is more significant in lowprofit companies than in highprofit companies; (4) The relationship between CSR and tax avoidance is more significant in lowtransparency companies.

Key words: corporate social responsibility, tax avoidance, risk management strategies