The Influence of Tax Burden on CSR: Based on Empirical Evidence in Chinese Listed Companies

China has laid equal stress on VAT and EIT in taxation system, and resulted in VAT and EIT has become the two important pillars of tax revenue in china, which is most different from American and other countries' tax systems without VAT. It must be the significant changes while implementing "BT with VAT", which can influence CSR. We construct the panel data model of CSR and corporate tax burden to analyze the impact of the overall tax burden, VAT, EIT and BT on CSR. The findings provide evidence that identifying main taxes as influence factors for CSR, and suggest that corporate managers pay more attention to tax payment, which be beneficial to stakeholders.