Based on the data of A-share listed companies from 2011 to 2015, this paper makes a study on the relationship between social responsibility performance and tax aggressiveness. The empirical results show that the better the performance of corporate social responsibility, the lower the level of tax aggressiveness, and the disclosure intention will have an impact on the relationship between the above two. A negative correlation between social responsibility and tax aggressiveness is more obvious in compulsive disclosure enterprises. However, the extended test finds that the nature of the ultimate controller does not have a significant impact on the relationship between social responsibility performance and tax aggressiveness. Therefore, it is necessary to strengthen the supervision of enterprises with voluntary disclosure of social responsibility information in order to improve the constraint of social responsibility performance on tax aggressiveness.