转让定价与企业国际避税问题研究——来自中国商品出口贸易的实证检验

发布时间：2018-05-13 06:09

本文选题：国际避税 + 转让定价　；参考：《财经研究》2017年08期

【摘要】：跨国企业通过转让定价的方式来进行利润转移和国际避税,在发达国家已经引起了广泛关注;近年来,我国企业的对外直接投资规模不断扩大,但伴随而来的企业国际避税问题却没有引起足够重视。文章借鉴Bernard等(2006)的模型,考虑到我国反避税制度的具体规定,将出口量和税率差一并纳入价格差的决定方程,对其加以拓展,从而在理论上说明中国对外投资企业通过转让定价方式开展国际避税的存在性、异质性和反避税效果,并利用2000-2006年中国海关出口数据,运用三重差分法加以实证检验。研究表明:(1)我国对外投资企业的出口贸易中存在通过转让定价避税的行为,且出口目的国与我国的税率差越大,转让价格偏离公平交易的价格幅度也就越大。(2)企业的避税程度因企业所有制性质和行业的差异而有所不同,内资企业相对于外资企业避税更加严重,资本密集型行业相对于劳动密集型行业更为严重。(3)税收协定作为针对转让定价的反避税制度,所起到的作用还相当有限。文章从避税动机的角度为我们理解当前我国企业的"走出去"行为提供了一种思路,也为我国当前反避税制度的建设提供了启示。
[Abstract]:Multinational enterprises transfer profits and avoid tax through transfer pricing, which has aroused widespread concern in developed countries. In recent years, the scale of foreign direct investment (FDI) of Chinese enterprises has been expanding. However, the accompanying problem of international tax avoidance has not attracted enough attention. Based on the model of Bernard et al. 2006, and considering the specific provisions of the anti-tax avoidance system in China, the export volume and the tax rate difference are incorporated into the price difference decision equation, and they are expanded. This paper theoretically explains the existence, heterogeneity and anti-avoidance effect of international tax avoidance by transfer pricing, and uses the export data of China Customs from 2000 to 2006 to make an empirical test by using the triple difference method. The study shows that there is tax avoidance through transfer pricing in the export trade of China's foreign investment enterprises, and the greater the tax difference between the destination country and China, The larger the price range of the transfer price deviating from the fair transaction, the greater the tax avoidance degree of the enterprise varies according to the nature of the enterprise ownership and the industry difference. Domestic enterprises avoid tax more seriously than the foreign-funded enterprises. Capital-intensive industries are more serious than labor-intensive industries. From the angle of tax avoidance motivation, this paper provides a way of thinking for us to understand the "going out" behavior of enterprises in our country at present, and also provides enlightenment for the construction of anti-tax avoidance system in our country.
【作者单位】：上海财经大学公共经济与管理学院;
【基金】：上海财经大学博士生创新基金项目(2016110889)的支持
【分类号】：F275.4;F276.7;F752.62

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