高水平开放下的税收治理:进口竞争与企业避税  

Tax Governance in the Context of High-Level Openness:Import Competition and Corporate Tax Avoidance

作　　者：赵春明[1] 钟晓欢 班元浩 Zhao Chunming;Zhong Xiaohuan;Ban Yuanhao

机构地区：[1]北京师范大学经济与工商管理学院,北京市1008755

出　　处：《世界经济》2024年第6期36-64,共29页The Journal of World Economy

基　　金：国家社会科学基金重点项目(22AJL012)的资助。

摘　　要：扩大进口是对内推动经济高质量发展,对外构建人类命运共同体的必然要求,但由此产生的竞争效应可能会影响企业避税动机,进而侵蚀国家税基。本文基于2000-2020年中国上市公司数据,依托进口关税调整冲击识别了进口竞争与企业避税行为间的因果关联。研究发现:日渐激烈的进口竞争会显著加剧企业避税程度,原因在于进口竞争挤出本土企业利润,凸显落后企业的竞争劣势,迫使其通过避税进行代偿或维持生存。进口竞争加剧下的企业避税并非偶然性的短期现象,主要源自避税资本市场溢价效应的强化性反馈。当进口竞争持续加剧时,税收征管数字化升级与减税降费有助于提升企业纳税遵从,但后者发挥的是输血而非造血功能。本文丰富了企业避税外部动因的相关研究,从纳税视角深化了对中国扩大进口下贸易利得的辩证理解,为协同推进税收治理和高水平开放提供了决策参考。Expanding imports is essential for promoting high-quality domestic economic development and building a global community with a shared future.However,the resulting competitive effects may influence corporate tax avoidance motives,thereby eroding the national tax base.This study,based on data from Chinese listed companies from 2000 to 2020,leverages the impact of import tariff adjustments to identify the causal relationship between import competition and corporate tax avoidance.The findings indicate that increasing import competition significantly exacerbates corporate tax avoidance.This occurs because import competition squeezes the profits of domestic enterprises,highlighting the competitive disadvantages of lagging firms and forcing them to resort to tax avoidance to compensate or survive.The tax avoidance induced by heightened import competition is not a random short-term phenomenon but is driven by the reinforcing feedback of tax avoidance capital market premium effects.When import competition continues to intensify,the digital upgrading of tax administration and the reduction of taxes and fees can enhance corporate tax compliance,though the latter serves as a palliative rather than a curative measure.This study enriches research on the external drivers of corporate tax avoidance and deepens the understanding of trade gains under China's import expansion from a tax perspective,providing decision-making references for the coordinated advancement of tax governance and high-level openness.

关 键 词：进口竞争 企业避税 税收公平 贸易利得 

分 类 号：F812.42[经济管理—财政学]