本文選題：實際稅負　切入點：利潤轉(zhuǎn)移效應(yīng)　出處：《中國經(jīng)濟問題》2017年05期

【摘要】：為考察國內(nèi)高稅負是否是推動中國企業(yè)OFDI的重要動因,本文通過匹配《中國工業(yè)企業(yè)數(shù)據(jù)庫》和《境外投資企業(yè)(機構(gòu))名錄》,首次采用微觀企業(yè)層面數(shù)據(jù),檢驗企業(yè)實際承擔(dān)稅負對其OFDI概率和次數(shù)的影響。結(jié)果表明:(1)實際稅負過高不僅提高了中國企業(yè)進行OFDI的概率,而且持續(xù)保持高位的稅負也會導(dǎo)致企業(yè)向外投資的次數(shù)不斷增加;(2)母國高稅負對企業(yè)向低稅負國家(地區(qū))OFDI的概率和次數(shù)具有顯著推動作用;(3)實際稅負對國有企業(yè)OFDI影響不顯著,但是對私營企業(yè)資本外流的促進作用和三資企業(yè)被"擠出"的作用十分突出。
[Abstract]:In order to investigate whether domestic high tax burden is an important driving force to promote the OFDI of Chinese enterprises, this paper, by matching "China Industrial Enterprise Database" and "Directory of Enterprises (institutions) with Foreign Investment", adopts microcosmic enterprise level data for the first time.Examine the impact of the actual tax burden on the OFDI probability and times.The results show that the high actual tax burden not only increases the probability of Chinese enterprises carrying out OFDI,Moreover, maintaining a high tax burden will also lead to an increase in the number of enterprises investing abroad. (2) the high tax burden of the home country has a significant impact on the enterprises toward the low tax burden countries (the probability and frequency of OFDI in the region has a significant impact on the state-owned enterprises) the actual tax burden has a significant impact on the state-owned enterprises.The effect of industry OFDI was not significant.However, the promotion of capital outflow of private enterprises and the extrusion of three-capital enterprises are very prominent.
【作者單位】： 山東大學(xué)經(jīng)濟學(xué)院;
【基金】：國家自然科學(xué)基金項目(71473150) 教育部人文社會科學(xué)研究規(guī)劃基金項目(14YJA790045)的資助
【分類號】：F125;F425;F812.42

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