实际税负对中国企业对外直接投资的影响——来自中国工业企业的证据

发布时间：2018-04-03 09:42

本文选题：实际税负　切入点：利润转移效应　出处：《中国经济问题》2017年05期

【摘要】：为考察国内高税负是否是推动中国企业OFDI的重要动因,本文通过匹配《中国工业企业数据库》和《境外投资企业(机构)名录》,首次采用微观企业层面数据,检验企业实际承担税负对其OFDI概率和次数的影响。结果表明:(1)实际税负过高不仅提高了中国企业进行OFDI的概率,而且持续保持高位的税负也会导致企业向外投资的次数不断增加;(2)母国高税负对企业向低税负国家(地区)OFDI的概率和次数具有显著推动作用;(3)实际税负对国有企业OFDI影响不显著,但是对私营企业资本外流的促进作用和三资企业被"挤出"的作用十分突出。
[Abstract]:In order to investigate whether domestic high tax burden is an important driving force to promote the OFDI of Chinese enterprises, this paper, by matching "China Industrial Enterprise Database" and "Directory of Enterprises (institutions) with Foreign Investment", adopts microcosmic enterprise level data for the first time.Examine the impact of the actual tax burden on the OFDI probability and times.The results show that the high actual tax burden not only increases the probability of Chinese enterprises carrying out OFDI,Moreover, maintaining a high tax burden will also lead to an increase in the number of enterprises investing abroad. (2) the high tax burden of the home country has a significant impact on the enterprises toward the low tax burden countries (the probability and frequency of OFDI in the region has a significant impact on the state-owned enterprises) the actual tax burden has a significant impact on the state-owned enterprises.The effect of industry OFDI was not significant.However, the promotion of capital outflow of private enterprises and the extrusion of three-capital enterprises are very prominent.
【作者单位】：山东大学经济学院;
【基金】：国家自然科学基金项目(71473150) 教育部人文社会科学研究规划基金项目(14YJA790045)的资助
【分类号】：F125;F425;F812.42

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