中国与贸易伙伴国的贸易差异研究--基于2007-2016年中国机电产品的出口贸易

Trade Discrepancies between China and its Partners:Evidence from China's Exports of Electromechanical Products

文章借鉴并改进Fisman and Wei(2004)的方法来衡量贸易差异,利用2007-2016年中国与164个贸易伙伴国双边报告的机电产品HS6分位和HS4分位的面板数据,分析中国与贸易伙伴国报告的贸易差异特征及原因。研究发现:中国与贸易伙伴国的贸易差异问题大量存在,不同章的产品之间贸易差异程度并不相同,与不同收入贸易伙伴国间的差异也不相同,并且有一定的地域性特征。主要原因是由企业为获取逃税和骗税利益而进行的故意错报行为导致的。这种故意错报行为主要有错报商品数量、错报商品价格和伪报商品类别三种方式。

Based on the method of Fisman and Wei( 2004) to measure bilateral trade discrepancies,w e improve it and analyze the characteristics and reasons of trade discrepancy betw een China and its partners by using panel data of mechanical and electrical products at HS6 and HS4 level reported by China and 164 partners from 2007 to 2016. We find that the trade gaps betw een China and its partners abundantly exist. The extent of the gap varies w ithin the product categories and is not the same betw een China and its trade partners w ith the different income. It also show s the different characteristics by regions. These discrepancies are mainly caused by enterprises' intentional misreporting in order to obtain the benefits from tax evasion and tax fraud. It' s usually reached in term of misreporting the quantities,the prices and the classification of imports and exports.