摘要
外商投资企业的蓬勃发展助推了中国经济增长,其贡献不容置疑,但外资企业的逃避税现象也愈演愈烈,给中国财政收入和经济可持续性带来很大的负面影响。在这一背景下,准确把握在华外资企业逃避税的规模是对外企逃避税问题进行研究和治理的基础。本文利用全国工业企业主要经济指标统计数据,运用计量经济学进行实证分析,从地上经济和地下经济两个角度对中国外资企业逃避税规模进行宏观测算,总结出逃避税规模的区域特征、逃避税总额及"两税合并"政策对外企所得税额逃避的影响等,为中国税务部门制定反避税决策提供了数据支撑和建议。
The introduction of foreign investment has not only promoted the economic development, but also accelerated the transition of the modern enterprise system. Nevertheless, foreign-funded enterprises intensified the phenomenon of loss of tax revenue. This not only plagued the state tax department, but also threatened China's economic development. Therefore, to carry out a more systematic study on the loss of foreign-funded enterprises' tax revenue has important theoretical and practical significance. In this context, the premise of discussing foreign companies' tax loss problem and figuring out how to solve it is to accurately grasp the scale of foreign companies' tax loss in China. The paper uses empirical analysis to estimate the scale of tax evasion from the aspects of the ground and underground economy and puts forward policy recommendations on the foreign companies' tax evasion issue.
出处
《财贸经济》
CSSCI
北大核心
2014年第10期41-49,共9页
Finance & Trade Economics
基金
国家自然基金科学资助项目“在华外资企业逃避税行为的驱动机制、规模及效应研究”(71273050)
关键词
外资企业
逃避税
面板数据
规模测算
Foreign-funded Enterprises, Tax Evasion, Panel Data, Scale Calculations