近日，我院郑家兴老师为第一作者合作的研究论文《The role of anti-tax avoidance in tax base flow and international tax competition》发表在《Pacific-Basin Finance Journal》2024年第4期。

构建合作共赢的国际税收体系是税收治理现代化框架中的重要组成部分，而强化反避税管理以促进BEPS成果转化则是国际税收治理体系的重要内容。文章构建了跨国公司利润转移模型并加入转让定价规则和双边税收协定两种反避税制度的设定，考察其对一国企业所得税税基的影响。利用50个国家2000-2013年的平衡面板数据和系统GMM法对理论命题进行检验，发现邻国转让定价规则会显著减少一国税基，而双边税收协定对一国税基的影响微不足道。样本期间虽然反避税管理水平有所提高，但国家间的税收竞争程度更加激烈，且2009年以前国际税收竞争更为明显。其次，分析了反避税制度对税基影响的微观机制。使用跨国公司资产数据和持有的中国专利数据，发现反避税制度能够减少无形资产避税的现象，但与此同时也对企业投资产生一定的负面影响。本研究可为中国未来国际税收治理提供前瞻性的建议。

摘要：By constructing the profit shifting model for MNCs, this study uses transfer pricing rules and bilateral tax conventions to examine the impact of anti-avoidance system on a country's corporate income tax base. Based on the balanced panel data of 50 countries from 2000 to 2013, we use the SYS-GMM method and find that the transfer pricing rules of neighboring countries significantly reduces the tax base of a country, while the impact of bilateral tax agreements on a country's tax base is slight. During the sample period, the management level of international anti-avoidance is improved, while the degree of tax competition among countries becomes more intense. Moreover, we show that anti-avoidance measures can reduce the phenomenon of tax avoidance for intangible assets.