實務上目前對企業社會責任及財政政策有關稅務面向之研究，多著眼於企業社會責任與稅務規劃之關聯、從事企業社會責任對之節稅效果等等之探討，而未能以國家財政角色「應如何誘發或輔助其作為」、「政策執行效果如何評估」、「如何以其角色按企業性質給予適當政策，使達社會總福利最大」等面向，探討政策策略及效果，以進行相關政策之調整或改變、有效詮釋國家之財政角色。
本研究緊扣企業追尋利潤之經濟本質，定位財政政策施力點，發展「策略性企業社會責任之循環與國家財政政策交互模型」，探討是否能藉企業逐利動機，在相關政策的誘導下，達成企業社會價值的提升，並再由企業從事捐贈等慈善活動，以相關財政政策勸誘加持，使更進一步達成經濟績效，創造企業社會責任之擴散及循環，發揮政府財政政策角色功能。
按本研究發展之模型以相關資料實證結果顯示，以企業逐利動機為驅使，在其研究發展支出上輔以租稅之投資抵減政策，對企業社會價值之實現有所助益，另在企業之捐贈行為上施行捐贈稅額節省之財政政策，亦對企業之經濟績效有正面影響。

Practically, up to present studies on corporate social responsibility and fiscal policy concerning taxation mainly lay emphasis on the connection between corporate social responsibility and tax planning, or on the tax-saving effect brought by practicing corporate social responsibility. However, with overlooking the role of public finance in these dimensions: “How should public finance trigger or assist the corporate action?” “How should one evaluate the effect of policy implementation?” “How should the role of public finance provide appropriate policies according to the nature of the corporations in order to achieve the maximum of social total welfare?” those studies fail to discuss policy strategy and its effect so as to undergo policy adjustment or alteration and to efficiently interpret the role of public finance.
This study is to cling to the economic essence of profit-seeking corporations, to position the point of application of fiscal policy, to develop “the circulation of strategic corporate social responsibility as well as the interactive model of public fiscal policy”, and to discuss whether it is possible, via the profit-orientated motivation of corporations and under the induction of relevant policies, to achieve the enhancement of corporate social value and, through charitable activities as corporate donation and with the induction and assistance of fiscal policies, to further achieve economic performance, create the diffusion and circulation of corporate social responsibility, and bring the role of public fiscal policy into full play.
According to the empirical results of relevant data under the model this study has developed, by adopting corporations’ profit-orientated motivation as incentive, employing the policy of investment tax credit as a supplement to corporations’ R&D expenditures is beneficial to the realization of corporate social value. Furthermore, the results show that implementing the fiscal policy of donation deductions for corporate donations also has a positive influence on the economic performance of corporations.

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