涉税信息跨部门共享的税收治理效应研究——来自集团企业海外避税的证据  

Tax Governance Effects of Interdepartmental Sharing of Tax-related Information:Evidence from the Overseas Tax Avoidance of Group Enterprises

作　　者：赵仁杰 赵欣仪[3] 孙华臣 周小昶 Zhao Renjie;Zhao Xinyi;Sun Huachen;Zhou Xiaochang(Research Institute on Economy Development of Western China at Northwest University;School of Economics and Management,Northwest University;School of Public Economics and Management,Shanghai University of Finance and Economics;Development Research Center of Shandong Provincial People's Government;School of Finance and Taxation,ZhongnanUniversityof Economics and Law)

机构地区：[1]西北大学中国西部经济发展研究院 [2]西北大学经济管理学院 [3]上海财经大学公共经济与管理学院 [4]山东省人民政府发展研究中心 [5]中南财经政法大学财政税务学院

出　　处：《管理世界》2025年第2期69-82,共14页Journal of Management World

基　　金：国家社科基金重大项目(23ZFA097);国家自然科学基金项目(72203167);陕西省社会科学基金项目(2024D001);国家资助博士后研究人员计划(GZB20240857);陕西高校青年创新团队“中国特色社会主义政治经济学与财税体制改革”项目;西北大学仲英青年学者项目;泰山学者工程专项经费的资助。

摘　　要：数字时代政府部门的海量数据能够为提升国家治理现代化提供重要支撑,但部门间信息共享不畅会制约大数据治理效能的发挥,加快跨部门数据融通和信息共享迫在眉睫。本文围绕跨国企业海外避税治理中的信息获取难题,基于各城市商务部门向税务部门共享企业境外投资信息的政策实践和手工整理的2009~2021年上市集团公司关联网络数据,分析境外投资信息共享的税收治理效应。研究发现:境外投资信息的跨部门共享会显著降低母公司在避税天堂的投资,但对企业在非避税天堂的投资没有明显影响;涉税信息跨部门共享对企业海外避税的抑制作用主要体现在民营企业、融资约束较大和面临更强税收征管的企业中,在税率较高的避税地表现更为明显;涉税信息跨部门共享会降低跨国公司与避税天堂的关联交易,并且主要表现为减少向关联方低价销售的转让定价行为,这是跨部门信息共享抑制税基侵蚀的重要机制。本文不仅为新一轮全球税收竞争背景下治理跨国公司利润转移和促进投资回流提供了重要启示,更为数字时代通过构建政府部门间信息共享长效机制、发挥大数据信息的国家治理效能提供了有益参考。In the digital era,the massive data of government departments provides an important support for promoting the modernization of national governance,but the lack of information sharing among departments will restrict the performance of big data governance,it is urgent to accelerate the promotion of cross-departmental information sharing and integration.This paper focuses on the problems of information acquisition during overseas tax avoidance governance.It is based on the policy of sharing overseas investment information between commercial departments and tax bureaus of various cities.Using hand-organized network data of listed group companies from 2009 to2021,it is found that cross-departmental sharing of overseas investment information can significantly reduce investment in tax havens.However,it has no significant impact on investment in non-tax havens.The inhibition effect of cross-departmental information sharing on overseas tax avoidance is mainly reflected in private enterprises,enterprises facing strong tax collection and financing constraints,and it is more obvious in tax havens with high tax rates.Cross-departmental information sharing can reduce the transfer pricing between multinational corporations and related parties of tax havens,lowering the intensity of related transactions with overseas tax havens,which is the important mechanism for cross-departmental information sharing to curb tax base erosion.This paper not only provides an important inspiration for restraining the profit shifting of multinational corporations and promoting the return of investment in the context of a new round of global tax competition,but also provides experience for the national governance effectiveness of big data information through the construction of a long-term information sharing mechanism among government departments.

关 键 词：跨部门信息共享 税基侵蚀 利润转移 

分 类 号：F812.42[经济管理—财政学] F275F125