企业如何出口骗税  

How do Companies Commit Fraud in Export VAT Rebates?

作　　者：李红 包群[2] 樊军锋 Li Hong;Bao Qun;Fan Junfeng

机构地区：[1]山东财经大学国际经贸学院 [2]南开大学经济学院

出　　处：《世界经济》2023年第12期35-63,共29页The Journal of World Economy

基　　金：国家自然科学基金项目(72003107);教育部人文社会科学研究项目(20YJC790060);国家社会科学基金重大项目(23ZDA054);山东省教育系统政府公派出国留学项目的资助。

摘　　要：虚假贸易与骗税已经严重干扰了中国出口市场的正常秩序,骗税行为的多变性与隐蔽性更加大了预防成本与监管难度。本文基于2005-2012年世界综合贸易解决方案数据库的双边贸易数据信息,首次识别了出口退税激励下企业骗税方式的选择。研究结果表明,骗税方式由出口退税激励、错报成本及风险概率共同决定;高报出口数量被大多数企业广泛采用,而高报出口价格和伪报产品类别取决出口外部环境以及产品自身特性。此外,高价格产品更倾向于高报数量骗税,差异化产品企业更容易选择高报产品价格骗取出口退税;加强税收稽查力度、取消自由裁量权和中介的关联方交易都会影响出口骗税方式的选择。本文为有效防范出口骗税、遏制虚假贸易提供了有益的政策建议。Misreporting on trade and fraud in export VAT rebates has been seriously disrupting the normal order of China's export market,and variability and concealment of these types of fraud have led to increased prevention costs and supervision difficulties.This paper identifies for the first time the choice of corporate fraud methods that take advantage of export VAT rebate incentives based on bilateral trade data collected from the WITS database from between 2005 and 2012.The findings of the study indicate that fraudulent methods employed in export VAT rebates are jointly determined by the incentives for these rebates,the cost associated with misreporting and the likelihood of the risks involved.Most enterprises make extensive use of overreporting in export quantities,while overreporting in export prices and misclassification in commodity categories mainly depend on the external export environment and the unique characteristics of the products.Unlike low-priced products,high-priced products are often quantitatively overreported in order to commit tax rebate fraud and differentiated product companies mostly choose to overreport the price of their products.The intensification of tax inspection,the elimination of the discretion of customs officials and intermediary related-party transactions all influence the selection of the export tax fraud method.This paper provides useful policy information to effectively prevent companies from committing fraud in their export VAT rebates and thus curb the phenomenon of trade misreporting.

关 键 词：出口骗税 高报价格 高报数量 伪报产品类别 

分 类 号：F752.62[经济管理—国际贸易] F752.5[经济管理—产业经济]