在华外资企业逃避税行为的驱动机制、规模及效应研究

项目名称： 在华外资企业逃避税行为的驱动机制、规模及效应研究

项目编号： No.71273050

项目类型： 面上项目

立项/批准年度： 2013

项目学科： 管理科学

项目作者： 毛程连

作者单位： 对外经济贸易大学

项目金额： 55万元

中文摘要： 在中国经济逐渐融入全球化浪潮、外资企业数量与规模持续增加、外资企业的纳税义务日益凸显的背景下，本研究选择较为普遍的外资企业逃避税现象进行研究，通过经验数据和实地调研方式，对我国外资企业的逃避税现状进行分析，协助税务部门完善对外资逃避税行为的识别。本项目拟从数据的分析加工中提炼外资企业的逃避税驱动机制和影响因素，利用外资逃避税的调查研究结论构建符合我国市场结构的分税种逃避税模型，规范地研究逃避税的影响因素间横纵向联系。对外资企业逃避税规模的多角度测算为全面考量在华外资企业的经济贡献提供了数据资料，进一步揭示了外资企业逃避税的特征。最后通过动态多部门一般均衡研究，分析外资企业与利益相关者之间的效应影响，综合的评判外资企业的逃避税行为，为政府制定外资政策提供理论依据和建议。

中文关键词： 外资企业；逃避税；驱动机制；综合评价；

英文摘要： In the context of the fast increasing of the number and scale on foreign-funded enterprises, the Chinese economy is gradually integrated into the tide of globalization, at the same time the tax liability of foreign-funded enterprises has become grievously, we choose the more common phenomena of the tax aversion behavior on foreign-funded enterprises to do the empirical study with the public company's data and investigate and survey research , the status quo of China's foreign-funded enterprises to evade tax awareness, assist in the tax department to improve the recognition of foreign tax aversion behavior. Extracted from the analysis of the data processing drive mechanism and influencing factors of foreign-funded enterprises to evade tax, the use of foreign capital to evade tax, the survey findings to build sub-types of taxes in line with our market structure to avoid tax model, the empirical study to avoid the duty of the factors affecting the horizontal and vertical contact. Three methods of foreign-funded enterprises to estimate on the scale of foreign-funded enterprises to evade taxes for the full consideration of the economic contribution of foreign companies in China to provide data further revealed the characteristics of foreign-funded enterprises to evade taxes. Finally,dynamic multisectoral general e

英文关键词： foreign funded enterprises；tax aversion；driving factors；comprehensive judgment；