收之桑榆,失之东隅:区域贸易协定下的进口逃税  

Import Duty Evasion under Regional Trade Agreements:A Study on the Mainland-Hong Kong Closer Economic Partnership Arrangement

作　　者：田曦[1] 王学君[1] Tian Xi;Wang Xuejun

机构地区：[1]南京农业大学经济管理学院,江苏省南京市210095

出　　处：《世界经济》2023年第10期33-63,共31页The Journal of World Economy

基　　金：国家自然科学基金面上项目(71973067、72373067);重点项目(71934005)的资助。

摘　　要：本文基于中国内地与香港地区签署的CEPA协议,考察了区域贸易协定对进口逃税行为的影响。研究结果发现,区域贸易协定可有效降低成员间虚假贸易行为,但渐进式开放的制度安排,存在加强区域经贸合作的政策初衷被弱化的可能。具体地,进口关税与贸易统计差异的正向关系依然存在,但CEPA关税安排通过减少贸易量而非产品价值虚报,显著抑制了双边贸易统计差异;相近产品同步免税对统计差异的抑制作用大于分步免税;实施困难的原产地规则更能降低贸易统计差异,但这也可能是第三方从香港地区转口贸易中渔利的结果。本研究不仅为客观评估区域贸易自由化对逃税行为的影响提供了难得的经验证据,还对积极构建有效的区域贸易协定提供了明显的政策启示。Based on the CEPA between the Hong Kong SAR and Chinese mainland signed in 2003,this study examines the impact of progressive trade agreements on trade statistical differences.Three findings emerge.First,the positive relationship between import tariffs and statistical differences still exists,but the CEPA significantly reduces statistical differences by adjusting for trade volume rather than unit value.Second,considering statistical differences,the effect of duty cuts for similar products as a group is greater than that of stepwise duty cuts.Third,the implementation of more restrictive rules of origin may effectively reduce statistical differences,but it is also likely that this reduction is due to the re-export from third countries via Hong Kong.

关 键 词：CEPA协议 进口逃税 转口贸易 

分 类 号：F752.61[经济管理—国际贸易] F812.42[经济管理—产业经济]