出口退税、贸易方式与企业出口行为

发布时间：2018-03-13 10:40

本文选题：出口退税　切入点：贸易方式　出处：《西部论坛》2016年01期 　论文类型：期刊论文

【摘要】：根据异质性企业贸易模型,若出口退税率降低,出口市场中一般贸易和进料加工贸易的企业数量和出口数量均会较少,而且一般贸易减少得更多。将2004年1月1日我国下调部分机电产品出口退税率这一事件作为外生政策冲击,使用倍差法进行实证检验,分析表明:降低出口退税率显著地减少了产品的出口数量,这种抑制作用对一般贸易影响更大,而对进料加工贸易和来料加工贸易的影响较小;出口退税对出口的调控作用主要通过对一般贸易集约边际的影响来实现;降低出口退税率对私营企业、贸易中间商以及低效率企业一般贸易的影响更加明显;降低出口退税率将使一般贸易企业的出口产品价格上升、出口金额下降。应有步骤、合理地确定出口退税的产品范围和退税率,对不同贸易方式的企业采取不同的退税政策,并实施更加中性的出口退税政策。
[Abstract]:According to the heterogeneous enterprise trade model, if the export tax rebate rate is reduced, the number of enterprises in general trade and import processing trade in export market will be smaller. Moreover, the general trade has been reduced even more. As an exogenous policy shock, the incident of reducing the export tax rebate rate of some mechanical and electrical products in China in January 1st 2004 was used to carry out an empirical test by using the double difference method. The analysis shows that the reduction of export tax rebate rate significantly reduces the export quantity of products, which has a greater effect on general trade, but less on import processing trade and incoming processing trade. The effect of export tax rebate on export is realized mainly through the influence of general trade intensity marginal, and the effect of reducing export tax rebate rate on private enterprises, trade middlemen and inefficient enterprises is more obvious. Reducing the export tax rebate rate will make the export price of the general trade enterprise rise and the export amount fall. Steps should be taken to reasonably determine the product scope and tax refund rate of the export tax rebate, and different tax rebate policies should be adopted for enterprises with different trade modes, And the implementation of more neutral export tax rebate policy.
【作者单位】：上海财经大学国际工商管理学院;中国自由贸易试验区协同创新中心;
【基金】：中国自由贸易试验区协同创新中心项目“国外自贸区投资贸易便利化创新管理体制研究及变法模式研究”
【分类号】：F752.62;F812.42

【参考文献】