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文章研究了差异化产品和同质化产品进口逃税的差别。与同质化产品相比,差异化产品的真实价格和规格更难确定,这一方面增加了海关的查验难度,另一方面为海关卸责和贪腐提供了更多机会。参照Fisman和Wei(2004)的研究,文章用中国的进口额和出口国报告的出口额之差来度量进口逃税。利用1996~2011年中国与40个主要进口国产品层面的贸易数据进行研究发现,关税税率与同质化产品的进出口额之差无关,但显著影响差异化产品进出口额之差。平均而言,关税税率每上升10%,差异化产品进口逃税增加12.96%~13.42%。进一步研究发现,伪报品名、低报价格和少报数量三种逃税方式都存在。文章的政策含义是,海关在打击进口逃税时应加大对差异化产品的关注力度。
The article studies the differences between tax evasion and tax evasion of differentiated products and homogenized products. Compared with homogenous products, the real price and specification of differentiated products are more difficult to determine, which increases the difficulty of customs clearance, on the other hand, it provides more opportunities for customs duties and corruption. Referring to the study by Fisman and Wei (2004), the article measures the tax evasion on imports by comparing the difference between the volume of exports reported by China and that reported by the exporting country. Using the trade data between China and 40 major importing countries at the level of product data from 1996 to 2011, it is found that the tariff rate has nothing to do with the difference between the import and export of homogeneous products but significantly affects the difference between the import and export of differentiated products. On average, every 10% increase in tariff rates and the tax evasion on imports of differentiated products increase by 12.96% to 13.42%. Further research found that there are three types of tax evasion methods: false product name, under-reporting price and under-reporting amount. The article’s policy implication is that the customs should step up its focus on differentiated products in the fight against import tax evasion.