Corporate social responsibility can be divided into three levels: the first level is the legal level, which can ensure the normal existence of enterprises, including observing laws and regulations, paying taxes according to law, and controlling the discharge of harmful substances. The second layer is the interest layer, which is conducive to the long-term development of enterprises, including safeguarding the rights and interests of consumers and employees, being honest and trustworthy to suppliers and sellers, ensuring the interests of investors and protecting the environment. The third layer is the moral layer, which is the feedback of enterprises to society, including saving resources, responsibility to community residents and participating in charity.