中国对外投资企业转让定价国际避税问题研究——来自商品出口贸易的证据  

Research on Transfer Pricing of Chinese Foreign Investment Enterprises——Evidence from Commodity Export Trade

作　　者：白思达[1] 储敏伟[1] BAI Sida CHU Minwei(School of Public Economics and Administration, Shanghai University of Finance and Economics, Shanghai 200433, Chin)

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：《财经论丛》2017年第8期28-35,共8页Collected Essays on Finance and Economics

基　　金：上海财经大学博士生创新基金项目(2016110889)

摘　　要：本文利用交易层面的2000~2010年海关数据库和对外投资名录,通过双重差分法发现了中国对外直接投资企业通过转让定价进行国际避税的直接证据。研究发现:一是中国对外直接投资企业利用转让定价进行国际避税,出口到低税国关联企业的价格会显著下降4.28%~7.79%,相应的出口到高税国关联企业价格会显著提高4.28%~7.79%;二是一般贸易和加工贸易都存在转让定价行为;三是双边税收协定对企业转让定价避税起到抑制作用。本研究可以有效补充企业避税文献,并为中国反避税制度的完善提供了政策建议。This paper uses the method of DID to research the international tax avoidance of Chinese foreign direct investment enterprises by using the 2000 - 2010 customs database and the foreign investment list. The results are as follows：（ 1） Chinese foreign direct investment enterprises use transfer pricing to avoid Chinese tax by decreasing price to related enterprises in low-tax countries by 4. 28% - 7. 79%,while correspondingly increasing the price to related enterprises in hightax countries by 4. 28% - 7. 79%;（ 2） there exists transfer pricing behavior in both the general trade and processing trade;（ 3） the bilateral tax agreement can restrain transfer pricing for tax avoidance. This study can effectively supplement the corporate tax avoidance literature and provide some policy recommendations to improve Chinese anti-tax avoidance system.

关 键 词：转让定价 企业避税 商品贸易 

分 类 号：F812.42[经济管理—财政学]