摘要
本文利用2000—2007年中国工业企业数据和中国海关数据,在测算中国企业出口国内附加值率的基础上,研究了出口退税的影响。研究结果表明:出口退税促进了企业出口国内附加值率的提升,且通过了异质性检验;出口退税引致出口国内附加值率上升的一般贸易占比调节效应大于其对出口国内附加值率成本加成效应带来的不利影响,这从出口退税的视角解释了企业出口国内附加值率提升的事实和路径。
This paper used China Industry Business Performance Data and China Customs Data to calculate Chinese firms’export domestic value added ratio(DVAR)from 2000 to 2007,and investigated the impacts of the export VAT rebate.The results which have obvious heterogeneity of firms’characteristics robustly show that the export VAT rebate significantly increases Chinese firms’export DVAR.In addition,the"adjustment effect of general trade ratio"which increases Chinese firms’export DVAR caused by export VAT rebate makes a larger adverse impact than"markup effect".It explains the facts and mechanisms of Chinese firms’export DVAR upgrading from the perspective of export VAT rebate.
出处
《国际贸易问题》
CSSCI
北大核心
2020年第1期17-31,共15页
Journal of International Trade
