在华外资企业逃避税行为的福利效应研究  

On Social Welfare Effects of Tax Evasion of Foreign-funded Enterprises in China

作　　者：侯敬雯[1] 毛程连[2] 

机构地区：[1]上海财经大学公共经济与管理学院,上海200433 [2]对外经济贸易大学国际经济贸易学院,北京100062

出　　处：《上海财经大学学报（哲学社会科学版）》2012年第3期59-66,F0003,共9页Journal of Shanghai University of Finance and Economics

摘　　要：本文通过对企业逃避税行为的一般均衡模型的构建,求解出最优均衡解并进一步分析了影响逃避税行为的因素。基于中国数据,对外资企业逃避税行为的社会福利效应进行经验实证,通过内外资企业逃避税因素的弹性比较,指出可通过提高稽查率,控制税率的方式有效地降低外资企业逃避税行为的社会福利损失,处罚率的提高对抑制外资企业逃避税行为作用不明显。Based on a general equilibrium model of corporate tax evasion, this paper of fers the optimal equilibrium solution and further analyzes the influential factors of corporate tax evasion. Using the data of China, it makes an empirical study of social welfare effects of corporate tax evasion. Then it compares the elasticity of influential factors of tax cwtsion be- tween domestic and foreign-funded enterprises and points out that the increase in detected rates and the control of tax rates can effectively reduce the social welfare losses of tax evasion of foreign-funded enterprises and the increase in punishment rates has no significant effects on inhibiting tax evasion of foreign-funded enterprises.

关 键 词：外资企业 逃避税 社会福利 

分 类 号：F810.42[经济管理—财政学]