在华跨国公司的跨境利润转移行为研究  

A Behavioral Study on Cross-Border Profit Transfer of Multinationals in China

作　　者：薛漫天[1] 

机构地区：[1]东南大学经济管理学院,江苏南京210096

出　　处：《经济经纬》2017年第5期56-61,共6页Economic Survey

基　　金：国家社会科学基金项目(15BJY068);教育部人文社会科学基金项目(13YJA790147)

摘　　要：运用Osiris全球上市公司分析库1987—2014年400余家跨国公司的数据,对跨国公司的在华子公司、境外子公司的毛利率与其名义税率差异之间的关系进行了检验。结果表明:跨国公司的在华子公司、境外子公司之间存在着以避税为目的的双向的利润转移;各国的转移定价法规的施行对利润转移行为有阻遏作用;母公司注册地为避税地的位于非避税地的子公司最可能与在华子公司进行利润转移。Using the data of more than 400 listed companies around the world from 1987 to 2014 in the Osiris Database,this paper analyzes the difference between gross profit rate and nominal tax rate among subsidiaries in and out of China for multinationals. The results show that there are two-way profit transferring activities between subsidiaries in and out of China,which are aimed at tax avoidance.The implementation of transfer pricing regulations by host countries has curbed the profit transferring activities in these countries. Those subsidiaries located in non-tax-haven countries whose parent firms registered in tax havens are most likely to be involved in the profit shifting activities with their related parties in China.

关 键 词：跨国公司 利润转移 避税地 税率差异 

分 类 号：F275[经济管理—企业管理]