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文章在考虑贸易方式差异的情况下,重新估算了中国企业的进口逃税弹性。根据Fisman and Wei(2004)的研究,企业为了逃避关税通关时会低报真实进口价值,因此税率越高的行业逃税越多。文章认为,由于加工贸易进口免税,加工贸易越密集的行业逃税倾向越小。如果不考虑贸易方式的差异,会错误估计进口逃税弹性。结合COMTRADE和中国海关数据库,实证估计发现:加工贸易进口比例越低的行业,中国报告的进口额相对出口国报告的出口额越低。并且,在加工贸易进口比例更高的行业中,关税税率对进口逃税的影响更小。当加工贸易进口比例为1时,关税税率对逃税没有影响;当加工贸易进口比例为0时,税率每提高1%,进口额相对出口额减少0.74%。
The article re-estimates the flexibility of Chinese enterprises to evade tax evasion when considering the differences in trade methods. According to Fisman and Wei (2004), companies evade customs clearance by reporting real import value, so the higher the tax rate, the more tax evaders in the industry. The article believes that due to the duty-free import of processing trade, the more intensive the processing trade tax evasion tendency of the smaller. If we do not consider the differences in the mode of trade, we will wrongly estimate the elasticity of import tax evasion. Combined with COMTRADE and China’s customs database, empirical estimates show that: the lower the proportion of processing trade imports, the lower the reported value of China’s exports relative to that reported by exporting countries. And, in industries with a higher proportion of processing trade imports, tariff rates have less impact on tax evasion. When the import ratio of processing trade is 1, the tariff rate has no effect on tax evasion. When the import ratio of processing trade is 0, the tax rate increases by 1% and the import volume decreases by 0.74% relative to the export value.