在华外资经济流转税税收流失规模的比较研究——基于税收收入能力法的测算  

A Comparative Study of the Turnover Tax Evasion Size between Foreign Economy in China and the National Average —Based on Tax Capacity Method

作　　者：毛程连[1] 侯敬雯 

机构地区：[1]对外经济贸易大学国际贸易学院,北京100083 [2]上海财政大学公共经济管理学院,上海100042

出　　处：《江苏大学学报（社会科学版）》2012年第2期80-88,共9页Journal of Jiangsu University(Social Science Edition)

摘　　要：以占我国涉外税收比重高达75%的流转税为研究对象,选用税收收入能力法对2004—2009年外资及全国的流转税流失规模进行分税种测算表明,外资流转税总体流失情况好于全国平均水平,增值税流失情况好于营业税。但随着外资经济总量的扩大,绝对流失额不容忽视。有关部门应重视外资的财政收入贡献度,加强对外资流转税流失的管理。The turnover tax,which makes up 75% of all foreign-related taxes,is studied to show the fo-reign and overall tax evasion size of turnover tax in the period 2004-2009.by estimating tax capacity.The results show that the overall loss of foreign turnover tax is smaller than the national average,and the tax evasion in the value-added tax is less than the business tax.But with the expansion of foreign economic scale,the absolute amount of loss can not be overlooked.It is suggested that we should attach importance to the contribution of foreign revenue,strengthen the management of turnover tax on foreign capital.

关 键 词：在华外资 税收流失 流转税 税收收入能力法 

分 类 号：F810.42[经济管理—财政学]