考虑贸易方式后中国进口逃税弹性的估算
发布时间：2018-10-20 10:21
【摘要】：文章在考虑贸易方式差异的情况下,重新估算了中国企业的进口逃税弹性。根据Fisman and Wei(2004)的研究,企业为了逃避关税通关时会低报真实进口价值,因此税率越高的行业逃税越多。文章认为,由于加工贸易进口免税,加工贸易越密集的行业逃税倾向越小。如果不考虑贸易方式的差异,会错误估计进口逃税弹性。结合COMTRADE和中国海关数据库,实证估计发现:加工贸易进口比例越低的行业,中国报告的进口额相对出口国报告的出口额越低。并且,在加工贸易进口比例更高的行业中,关税税率对进口逃税的影响更小。当加工贸易进口比例为1时,关税税率对逃税没有影响;当加工贸易进口比例为0时,税率每提高1%,进口额相对出口额减少0.74%。
[Abstract]:In this paper, the elasticity of import tax evasion of Chinese enterprises is reestimated. Companies understate the true value of imports in order to avoid customs clearance, so higher tax rates increase tax evasion, according to Fisman and Wei (2004. It is concluded that the more intensive the processing trade, the less the tax evasion tendency due to the duty-free import of processing trade. Without taking into account differences in trade patterns, the elasticity of import tax evasion will be miscalculated. Combined with COMTRADE and China Customs Database, empirical estimates show that the lower the import ratio of processing trade is, the lower the export value reported by China is compared with that reported by exporting countries. And in industries with a higher proportion of imports from processing trade, tariff rates have less impact on tax evasion. When the import ratio of processing trade is 1, the tariff rate has no effect on tax evasion.
【作者单位】： 南京大学中美文化研究中心;南京大学经济学院;南京大学亚太发展研究中心;南京工业大学经济与管理学院;
【基金】：国家自然科学青年基金项目(71703068) 教育部青年基金项目(17YJC790167)
【分类号】：F275;F752.61
本文编号：2282854
[Abstract]:In this paper, the elasticity of import tax evasion of Chinese enterprises is reestimated. Companies understate the true value of imports in order to avoid customs clearance, so higher tax rates increase tax evasion, according to Fisman and Wei (2004. It is concluded that the more intensive the processing trade, the less the tax evasion tendency due to the duty-free import of processing trade. Without taking into account differences in trade patterns, the elasticity of import tax evasion will be miscalculated. Combined with COMTRADE and China Customs Database, empirical estimates show that the lower the import ratio of processing trade is, the lower the export value reported by China is compared with that reported by exporting countries. And in industries with a higher proportion of imports from processing trade, tariff rates have less impact on tax evasion. When the import ratio of processing trade is 1, the tariff rate has no effect on tax evasion.
【作者单位】： 南京大学中美文化研究中心;南京大学经济学院;南京大学亚太发展研究中心;南京工业大学经济与管理学院;
【基金】：国家自然科学青年基金项目(71703068) 教育部青年基金项目(17YJC790167)
【分类号】：F275;F752.61
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