反避税制度、税基流动与专利所有权转移  

Research on Anti-Tax Avoidance,Base Flow and Patent Ownership Shifting

作　　者：白思达 郑家兴 Bai Sida;Zheng Jiaxing

机构地区：[1]东北财经大学财政税务学院 [2]浙江财经大学财政税务学院

出　　处：《财政研究》2024年第12期96-107,共12页Public Finance Research

基　　金：浙江省哲学社会科学规划青年课题“数字经济下企业国际避税模式与反避税对策研究”(24NDQN060YB);国家自然科学基金青年项目“中国反避税制度效果评估—程度、机制和改革策略”(72103031)

摘　　要：构建合作共赢的国际税收体系是税收治理现代化框架中的重要组成部分,而强化反避税管理以促进BEPS成果转化则是国际税收治理体系的重要内容。本文首先利用62个国家2000—2019年宏观企业所得税收入数据进行检验,发现受控外国公司税制可显著增加本国税基,但转让定价税制对一国税基的正向影响并不显著。其次分析了反避税制度对税基影响的微观机制,使用跨国公司持有的中国专利数据,发现专利申请人所在国家引入受控外国公司税制后,专利从高税率发明国转移至低税国关联公司的概率会显著降低,这表明受控外国公司税制能够有效遏制跨国公司研发投入和专利产出相分离进而谋求税收利益的现象,但专利发明国转让定价税制的反避税效果并不显著。最后运用群聚分析法检验了中国受控外国公司税制对受控外国公司避税行为的影响,受控外国公司消极收入占总收入的比重在50%的水平上形成显著聚束。相对聚束程度为6.49,弹性为0.082。本文研究结论可为中国未来国际税收治理政策设定和实施效果评估提供前瞻性的建议。Building a cooperative and mutually beneficial international tax system is a crucial component of the modern tax governance framework,and strengthening anti-tax avoidance measures to promote the effective implementation of BEPS outcomes is an important aspect of the international tax governance system.This paper first examines macro-level corporate income tax revenue data from 62 countries between 2000 and 2019,revealing that the Controlled Foreign Company(CFC)regime significantly increases the domestic tax base,whereas the impact of transfer pricing regulations on a country’s tax base is not significant.Furthermore,the paper analyzes the microeconomic mechanisms through which anti-tax avoidance regimes affect the tax base.Using data on Chinese patents held by multinational corporations,it is found that after the introduction of the CFC regime in the patent applicant's home country,the probability of patents being transferred from high-tax-rate countries to low-tax-rate countries associated companies decreases significantly.This indicates that the CFC regime can effectively curb the separation of R&D investment and patent output from high-tax countries to pursue tax benefits.However,the anti-tax avoidance effect of transfer pricing regulations in the patent originating country is not significant.Finally,the paper employs the bunching approach to examine the impact of China's CFC regime on the tax-avoidance behavior of CFCs.It shows that the ratio of passive income to total income of CFCs forms a significant bunching at the 50%level,with a relative bunching degree of 6.49 and an elasticity of 0.082.These findings offer proactive insights to inform China’s future international tax governance policy formulation and assess implementation outcomes.

关 键 词：CFC税制 TP税制 专利所有权配置 群聚分析法 

分 类 号：F811.6[经济管理—财政学]