出口退税率差异化的资源误置效应:基于中国制造业生产率动态分解的视角

发布时间：2018-03-16 00:32

本文选题：出口退税率差异化　切入点：资源误置　出处：《统计研究》2017年06期 　论文类型：期刊论文

【摘要】：本文利用2000—2007年中国工业企业数据和海关贸易数据,在量化制造业行业内企业间出口退税率差异化和对生产率进行动态分解的基础上,深入考察了出口退税率差异化对制造业行业资源误置的影响。研究结果表明:出口退税率差异化是导致中国制造业资源误置的重要原因,并且在考虑了不同资源误置衡量方法等因素后,结论依然稳健。异质性检验表明,出口退税率差异化对中国制造业资源误置的影响,因行业要素密集度、行业出口退税强度、所在地区以及行业加工贸易比例的不同而具有显著的异质性。进一步的渠道检验显示,相比于进入效应和退出效应,企业间效应是出口退税率差异化影响行业资源再配置效应的主要途径。上述结论意味着,逐步取消制造业行业出口退税率的差异,对于缓解我国出口部门内部的资源误置、实现出口结构优化升级具有重要的现实意义。
[Abstract]:Based on the data of Chinese industrial enterprises and customs trade from 2000 to 2007, this paper makes use of the quantitative analysis of the difference of export tax rebate rate among enterprises in manufacturing industry and the dynamic decomposition of productivity. The effects of export tax rebate rate differentiation on the misplacement of resources in manufacturing industry are investigated. The results show that the difference of export tax refund rate is an important reason for the misplacement of manufacturing resources in China. The heterogeneity test shows that the difference of export tax rebate rate affects the misplacement of manufacturing resources in China because of the intensity of industry factor intensity and export tax rebate. The proportion of processing trade in the region and industry is different and has significant heterogeneity. Further channel tests show that compared with the effect of entry and exit, Inter-firm effect is the main way for the difference of export tax rebate rate to influence the industry resource reconfiguration effect. The above conclusion means that gradually eliminating the difference of export tax refund rate in manufacturing industry can alleviate the misallocation of resources within the export sector of our country. It is of great practical significance to realize the optimization and upgrading of export structure.
【作者单位】：清华大学公共管理学院;南开大学国际经济研究所;南开大学跨国公司研究中心和中国特色社会主义经济建设协同创新中心;
【基金】：教育部人文社会科学研究青年基金项目“中间品进口、创新驱动与中国出口竞争力升级研究”(16YJC790114) 中国博士后科学基金面上一等项目“人民币汇率变动、创新驱动与中国出口竞争力升级研究”(2016M590076) 中国特色社会主义经济建设协同创新中心的资助
【分类号】：F424;F752.62;F812.42

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