内容摘要：

本文从理论角度阐述了税法促使企业履行社会责任的作用机理，并分析了我国现行税法在这方面的缺失，最后从促进企业履行社会责任的角度出发，提出了进一步加强我国税法制度建设的相关建议。

关键词：企业社会责任　外部效应　税法

abstract：this paper first theoretically analyzes the effects of tax law on enhancing social responsibility of enterprises. secondly it pinpoints the existing issues in tax law of china. finally it puts forward some suggestions on perfecting tax legislation to enhance social responsibility of enterprises in china.

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