Abstract
This research uses listed company data from the China A-share market from 2008 to 2018 as its research sample，takes financial performance as the mediator, and uses the mediation test model to study the effect of China's tax incentive policies on corporate social responsibility. The results show that direct tax incentives can better stimulate the CSR of all companies, and part of the incentive effect is realized through financial performance, especially for state-owned enterprises and non-manufacturing enterprises. Indirect tax incentives have a significant incentive effect just on the CSR of non-manufacturing enterprises, and part of the impact is also realized through financial performance.
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