历史交易记录与进口逃税控制

发布时间：2018-07-02 06:55

本文选题：进口逃税 + 交易记录　；参考：《国际贸易问题》2016年06期

【摘要】：在Fisman and Wei(2004)对进口逃税行为研究的基础上,本文进一步探讨了进口交易记录对减少进口逃税的作用。进口交易记录通过进口交易次数来度量,进口逃税以出口国报告的出口额与中国报告的进口额之差来度量。基于2000-2006年的进口数据,本文的估计结果表明,进口交易次数增加导致进出口额之差显著减少,并且关税税率对进出口额之差的影响也显著减少,说明利用进口交易记录能减少逃税行为。控制差异化产品、国有企业进口比例、中间商进口比例等变量后,交易记录的作用仍稳健。本文建议,海关应充分利用进口交易记录,提高打击进口逃税的效率。
[Abstract]:On the basis of Fisman and Wei (2004)'s research on the behavior of import tax evasion, this paper further discusses the effect of import transaction record on reducing import tax evasion. Import transaction records are measured by the number of import transactions, and import tax evasion is measured by the difference between exports reported by exporting countries and imports reported by China. Based on the import data from 2000 to 2006, the results show that the increase in the number of import transactions leads to a significant decrease in the difference between imports and exports, and the impact of tariff rates on the difference between imports and exports is also significantly reduced. The use of import transaction records can reduce tax evasion. After controlling the differential products, the import ratio of state-owned enterprises and the import ratio of middlemen, the effect of transaction record is still stable. This paper suggests that customs should make full use of import transaction records to improve the efficiency of combating import tax evasion.
【作者单位】：南京大学-约翰斯·霍普金斯大学中美文化研究中心;南京大学经济学院;
【基金】：国家社科基金项目(12BJL080)
【分类号】：F752.61

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