YANG Haiyan,etc:Tax Evasion Scale and Features of Foreign-funded Enterprises in China——Based on the Macro Data From Ground and Underground Economy

Abstract  The introduction of foreign investment has not only promoted the economic development, but also accelerated the transition of the modern enterprise system. Nevertheless, foreign-funded enterprises intensified the phenomenon of loss of tax revenue. This not only plagued the state tax department, but also threatened China's economic development. Therefore, to carry out a more systematic study on the loss of foreign-funded enterprises' tax revenue has important theoretical and practical significance. In this context, the premise of discussing foreign companies' tax loss problem and figuring out how to solve it is to accurately grasp the scale of foreign companies' tax loss in China. The paper uses empirical analysis to estimate the scale of tax evasion from the aspects of the ground and underground economy and puts forward policy recommendations on the foreign companies' tax evasion issue.

Key words： Foreign-funded Enterprises    Tax Evasion    Panel Data    Scale Calculations

Source: Finance & Trade Economics , No.10, 2014