商品贸易中的转让定价与税基侵蚀:来自我国对外投资企业的实证检验  

Transfer Pricing and Tax Base Erosion in Commodity Trade: An Empirical Study of Foreign Investment Enterprises in China

作　　者：白思达[1] 储敏伟[1] 

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《世界经济研究》2017年第9期78-86,共9页World Economy Studies

摘　　要：文章利用2000~2010年海关出口数据和对外直接投资名录,在微观层面上识别了中国对外直接投资企业出口商品环节通过转让定价进行避税,侵蚀我国企业所得税税基。研究发现:(1)中国对外直接投资企业在出口贸易中正在利用转让定价进行避税,具体表现为,出口目的国税率每低于我国1%,关联交易价格会显著下降0.002%,半弹性为-0.002;(2)中国对外签署的双重征税协定对企业转让定价避税有明显的抑制作用;(3)企业转让定价避税在不同所有制企业中存在异质性,具体表现为,国有企业相对民营企业和外资企业来说转让定价避税程度更大。We use the customs export data of 2000 ~ 2010 and the foreign direct investment list to identify Chinese foreign direct investment enterprises avoiding Chinese tax through transfer pricing at the micro level. We find that:( 1) Chinese foreign direct investment enterprises in the export trade use transfer pricing to tax avoidance: when the tax of destination is lower than ours by 1%,transaction price decrease 0. 002%,and semi elasticity is-0. 002;( 2) the agreement of double taxation business has obvious inhibiting effect on tax-avoidance;( 3) transfer pricing in different ownerships has heterogeneities,the degree of SOE has severer transfer price. This study can make up for the existing problems of the international tax avoidance.

关 键 词：商品贸易 对外投资企业 转让定价 税基侵蚀 

分 类 号：F752.62[经济管理—国际贸易] F812.42[经济管理—产业经济]