中国反避税法规是否遏制了外资企业的避税行为?——基于工业行业数据的经验研究  

Did China's Anti-Avoidance Rules Curb the Tax Avoidance of Foreign Enterprises?--Empirical Research Based on Industry Level Data

作　　者：薛漫天[1] XUE Man-tian(School of Economics and Management,Southeast University,Nanjing 210096,China)

机构地区：[1]东南大学经济管理学院,江苏南京210096

出　　处：《经济体制改革》2024年第4期151-160,共10页Reform of Economic System

摘　　要：依据中国工业行业层面数据,使用连续型双重差分方法,评估2008年以来中国发布的反避税法规对于外资企业避税行为的遏制作用。研究发现:2008年两税合一改革明显增强了外资企业的避税动机,同期生效的各项反避税法规没有能够完全遏制其避税行为。具体而言,税制改革前享受优惠税率的外资企业更倾向于通过各种避税手段降低税前利润;随着企业所得税过渡优惠政策的逐步退出,外资企业的避税动机也逐步增强。2016、2017年生效的反避税法规在一定程度上遏制了外资企业利用资本弱化和知识产权交易避税的行为。同期发生的国际金融危机和中美贸易摩擦不影响上述结论。在新发展格局下,在华外资企业的利润将更多地来源于中国本地市场,完善避税法规体系的重要性进一步凸显。It is with practical significance to evaluate the role played by Chinese anti-avoidance rules in curbing tax avoidance behavior of foreign enterprises using quantitative methods.Based on China's industry level data,this paper uses the continuous diference-in-differences approach to evaluate the containment effect of China's antiavoidance rules on tax avoidance of foreign enterprises since 2008.The results show that the reform of integration of income tax in 2008 significantly enhanced the tax avoidance motivation of foreign enterprises,and the anti-avoidance rules in force at the same time failed to curb their tax avoidance.The anti-avoidance rules that came into force in 2016 and 2017 have curbed the tax avoidance of foreign enterprises by using thin capitalization to a certain extent,while its impact on the tax avoidance of foreign enterprises by using commodity transfer pricing or intellectual property transactions has not been found.The international financial crisis and the trade friction between China and the United States that occurred during the sample period did not affect the above conclusion.Under the new development pattern,the profits of foreign enterprises in China will derive more from the local market,and the importance of improving the anti-avoidance rules will be further enhanced.We should continuously improve the relevant regulatory system on the basis of institutionalized quantitative policy effect evaluation.

关 键 词：反避税法规 外资企业 税基侵蚀 资本弱化 

分 类 号：F812[经济管理—财政学]