本文關(guān)鍵詞：轉(zhuǎn)移支付、稅收努力與企業(yè)避稅——基于中國(guó)工業(yè)企業(yè)的實(shí)證研究，，由筆耕文化傳播整理發(fā)布。

轉(zhuǎn)移支付、稅收努力與企業(yè)避稅——基于中國(guó)工業(yè)企業(yè)的實(shí)證研究

Governmental Transfer,Tax Efforts and Tax Evasion：Empirical Study Based on Chinese Industrial Enterprises

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JI Li,MAO Cheng-lian,LIN Zhi-wei

對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)國(guó)際經(jīng)濟(jì)貿(mào)易學(xué)院,北京100029

文章摘要：筆者通過(guò)對(duì)1998—2007年中國(guó)規(guī)模以上工業(yè)企業(yè)數(shù)據(jù)和縣級(jí)財(cái)政數(shù)據(jù)進(jìn)行匹配,利用這一面板數(shù)據(jù)分析了地方政府獲得的轉(zhuǎn)移支付對(duì)當(dāng)?shù)仄髽I(yè)避稅的影響。我們發(fā)現(xiàn),轉(zhuǎn)移支付在財(cái)政收入中的占比與企業(yè)避稅程度呈正相關(guān)關(guān)系,這意味著地方政府獲得的轉(zhuǎn)移支付越多,企業(yè)避稅越多。其影響機(jī)制在于轉(zhuǎn)移支付彌補(bǔ)了地方政府一定的財(cái)政缺口,從而使得地方政府稅收努力程度下降,導(dǎo)致了更多的企業(yè)避稅。轉(zhuǎn)移支付占比增加1個(gè)百分點(diǎn),企業(yè)會(huì)少匯報(bào)0.15%的利潤(rùn),即少繳納0.15%的企業(yè)所得稅。進(jìn)一步將轉(zhuǎn)移支付細(xì)分為專(zhuān)項(xiàng)轉(zhuǎn)移支付、一般性轉(zhuǎn)移支付和稅收返還,結(jié)果表明專(zhuān)項(xiàng)轉(zhuǎn)移支付與一般性轉(zhuǎn)移支付對(duì)企業(yè)避稅有顯著的正向影響,一般性轉(zhuǎn)移支付的作用更大,而稅收返還對(duì)企業(yè)避稅有顯著的負(fù)向影響。最后,不同地區(qū)地方政府獲得的轉(zhuǎn)移支付對(duì)當(dāng)?shù)仄髽I(yè)避稅的刺激程度不同,中部地區(qū)最強(qiáng),東部地區(qū)最弱。

Abstr：Employing fiscal data at the county level and the Chinese Industrial Enterprises Database（ 1998—2007）,we discuss how the proportion of governmental transfer in revenue influences tax evasion of local enterprises. The result shows that the governmental transfer has a positive relationship with enterprises＇ tax evasion scale,which means that the more transfer payments local governments receive,the bigger tax evasion scale will be. It is because that governmental transfer will weaken local governments＇ tax efforts. Dividing governmental transfer into the general transfer payment,special transfer payment and tax return,we find that general transfer payment and special transfer payment have a positive relationship with enterprises＇ tax evasion scale,while tax return has a negative effect on it. Finally,governmental transfer＇s expansion effect on the tax evasion scale of enterprises varies from different places,which is the most significant in central area,second in western area and third in eastern area.

文章關(guān)鍵詞：

Keyword：:Governmental transfer Tax efforts Tax evasion

課題項(xiàng)目：國(guó)家自然科學(xué)基金項(xiàng)目“在華外資企業(yè)逃避稅行為的驅(qū)動(dòng)機(jī)制、規(guī)模及效應(yīng)研究”（71273050）.感謝匿名評(píng)審人提出的修改建議,筆者已做了相應(yīng)修改,本文文責(zé)自負(fù).

  本文關(guān)鍵詞：轉(zhuǎn)移支付、稅收努力與企業(yè)避稅——基于中國(guó)工業(yè)企業(yè)的實(shí)證研究，由筆耕文化傳播整理發(fā)布。