在华跨国公司利润转移与投资税收弹性估计

发布时间：2019-01-03 20:33

【摘要】：利用1999~2007年中国工业企业数据库中的在华跨国公司数据,对跨国公司进行潜在分类,采用负二项回归和有限混合模型,首次估算出了利润可转移跨国公司和利润不可转移跨国公司的比重及投资税收弹性。结果发现,在华跨国公司中,利润可转移跨国公司所占比重大约为25%,利润不可转移跨国公司大约为75%;利润不可转移公司的投资税收弹性较大,且显著高于利润可转移公司的投资税收弹性。税率每上升1%,将导致利润不可转移跨国公司的投资下降2.16%,但仅导致利润可转移跨国公司的投资下降0.39%。本文还考察了企业异质性和行业异质性对跨国公司利润转移和投资税收弹性的影响。本文的研究能够为防止税基侵蚀和利润转移的实践提供明确具体的政策建议。
[Abstract]:Based on the data of multinational corporations in China from 1999 to 2007, the potential classification of MNCs is carried out, and the negative binomial regression model and finite mixed model are used. The proportion of transferable and non-transferable profits of MNCs and the tax elasticity of investment are estimated for the first time. The results show that in China, the proportion of transferable MNCs is about 25%, and that of non-transferable MNCs is about 75%. The investment tax elasticity of non-transferable profit company is higher than that of profit transferable company. Every increase in the tax rate will lead to a 2.16% drop in the investment of non-transferable multinationals, but only a 0.39% drop in the investment of transferable multinationals. The influence of enterprise heterogeneity and industry heterogeneity on profit transfer and investment tax elasticity of MNCs is also investigated. The research in this paper can provide specific policy recommendations for the prevention of tax base erosion and profit transfer.
【作者单位】：中南财经政法大学工商管理学院;
【基金】：国家自然科学基金面上项目(项目编号:71173238;71473272) 教育部新世纪创新人才支持计划(项目编号:NCET-111-0746) 中南财经政法大学青年教师创新项目(项目编号:2014022)
【分类号】：F276.7;F812.42;F224;F275

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