在华外资企业逃避税行为静态分析与政策建议  

A Static Analysis on Tax Evasion Behavior of Foreign-funded Enterprises in China and its Policies and Suggestions

作　　者：侯敬雯[1] 

机构地区：[1]上海财经大学公共经济与管理学院,上海200433

出　　处：《现代财经（天津财经大学学报）》2012年第6期34-42,共9页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：通过修改Virmani的企业间接税逃避税模型和Yaniv的企业直接税逃避税模型,考察在华外资企业的逃避税差异,发现相对较低的逃避税成本导致外资企业逃避税现象严重,而追求即期利润最大化的单一经营目标导致外资企业的最优隐瞒率高于内资企业,则是外资企业逃避税行为普遍的重要原因。研究表明,一味地降低税率不是阻止逃避税行为的可靠途径,只有加强税收稽查与处罚,提高外资企业的逃避税成本,改善企业的纳税意识才是防范税款流失的有效措施。In this paper, I modify the Virmani＇s corporate indirect tax evasion model and Yaniv＇s direct tax aversion model, by examining the differences of tax aversion behavior among foreign en- terprises in China, it shows that the low cost of tax aversion is a direct cause of serious foreign-- funded enterprises＂ evasion behavior, and the pursuit of profit maximization leads to a high ratio for foreign-funded enterprises to conceal their profit than other domestic enterprises, and it is the im- portant reason of tax evasion in many foreign-funded enterprises. It shows that simply reducing the tax rate is not a reliable way to prevent tax evasion behavior of foreign-funded enterprises, therefore, we should strengthen the tax inspection and punishment, increase the cost of tax evasion of foreign-funded enterprises, and improve the awareness of paying tax to effectively prevent tax outflow.

关 键 词：企业逃避税模型 外资企业 间接税 直接税 

分 类 号：F276.43[经济管理—企业管理]