摘要
随着“一带一路”倡议的推进,中国“走出去”企业的数量和对外投资金额快速增长,企业利用境外避税地实施跨境避税问题也日益引起关注。本文基于CSMAR数据库,利用2008—2019年间在避税地设立子公司的中国上市公司相关数据构建面板模型,采用双重差分的方法,分析了税收情报交换协定的反避税效应。研究发现,税收情报交换协定的签署在短期内能显著遏制企业的跨境避税行为;进一步的机制分析发现,税收情报交换协定的签署有助于抑制企业通过关联交易渠道进行跨境避税。本文的研究有助于了解当前中国税收情报交换反避税效应,对税务部门完善税收情报交换、打击企业跨境避税提供理论支持。
With“Belt and Road Portal”promoting,China’s going out enterprises and foreign direct investment experience rapid growth.At the same time,China’s enterprises using tax havens to implement cross-border tax avoidance has also attracted government’s attention.This paper used the data of 2008-2019 China’s listed companies,which set up subsidiaries in the tax havens,to combine a fixed effect panel model.Then employed a different-in-different estimation to identify the effect of TIEAs.The empirical result shows that TIEAs can reduce the tax avoidance dramatically in the short run.Further mechanism analysis found that enterprises can conduct cross-border tax avoidance through connected transaction,and TIEAs can reduce it.The findings of this paper are helpful to understand the anti-tax avoidance effect of tax information exchange in China,and provide theoretical support to improve the working mechanism and combat cross-border tax avoidance.
作者
黄寿峰
罗潇
林文慧
Huang Shoufeng;Luo Xiao;Lin Wenhui
出处
《公共财政研究》
2022年第4期37-54,共18页
Public Finance Research Journal
基金
国家自然科学基金面上项目“财政预算增长目标对资源配置的影响研究”(72173108)
厦门大学人文社会科学重大项目培育计划项目“新时代乡村振兴战略对‘三农’问题的影响研究”(0140-ZK1193)
福建省教育厅哲学社会科学课题“福建省科技创新体系建设与对策研究”(JA12013S)阶段性研究成果
关键词
税收情报交换协定
避税地
跨境避税
Tax Information Exchange
Tax Havens
Cross-Border Tax Evasion
