Abstract: Taking the Chinese A-share listed enterprises that disclosed their social responsibilities in 2010-2020 in Shanghai and Shenzhen as the original sample, the impact of social responsibility impression management on corporate tax avoidance was empirically tested, and the role of internal control and media attention on the relationship between the two was empirically tested. The study found that upward social responsibility impression management will promote the occurrence of corporate tax avoidance, and internal control and media attention have played a role in inhibiting social responsibility impression management and corporate tax avoidance. Further analysis found that internal controls played a more active role in non-state-owned enterprises, while media attention was more effective in state-owned enterprises.