Have you ever heard these: "Social responsibility of an entrepreneur is simple, just making profits and responsible to their shareholder!" Coincidentally, Milton Friedman, an influential economist had put forward a similar insight as far back as 1970: "The Business of Business is Business" But... is that still convincing nowadays? Tax Avoidance I. What is Tax? Before digging into the topic, let's ask a pure question, what is tax? Tax, in a nutshell, is a channel for the government to collect revenue from social actors, including corporate entities and citizens, to finance the expenditure and sustain the smooth operation of the state and society. To link the theme of corporate social responsibility more concentrically, the article will first explain the motivations for companies to avoid corporate tax, and then elaborate the concept of Corporate Social Responsibility to expand the discu...