發(fā)布時間：2018-10-20 10:21

【摘要】：文章在考慮貿(mào)易方式差異的情況下,重新估算了中國企業(yè)的進口逃稅彈性。根據(jù)Fisman and Wei(2004)的研究,企業(yè)為了逃避關(guān)稅通關(guān)時會低報真實進口價值,因此稅率越高的行業(yè)逃稅越多。文章認為,由于加工貿(mào)易進口免稅,加工貿(mào)易越密集的行業(yè)逃稅傾向越小。如果不考慮貿(mào)易方式的差異,會錯誤估計進口逃稅彈性。結(jié)合COMTRADE和中國海關(guān)數(shù)據(jù)庫,實證估計發(fā)現(xiàn):加工貿(mào)易進口比例越低的行業(yè),中國報告的進口額相對出口國報告的出口額越低。并且,在加工貿(mào)易進口比例更高的行業(yè)中,關(guān)稅稅率對進口逃稅的影響更小。當加工貿(mào)易進口比例為1時,關(guān)稅稅率對逃稅沒有影響;當加工貿(mào)易進口比例為0時,稅率每提高1%,進口額相對出口額減少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.
【作者單位】： 南京大學中美文化研究中心;南京大學經(jīng)濟學院;南京大學亞太發(fā)展研究中心;南京工業(yè)大學經(jīng)濟與管理學院;
【基金】：國家自然科學青年基金項目(71703068) 教育部青年基金項目(17YJC790167)
【分類號】：F275;F752.61

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