中国出口商品增值税税负转嫁的实证研究——基于出口退税政策变化的分析  

An Empirical Analysis on Value-added Tax Shifting of Export Products in China: Based on Changes of Export Rebate Policies

作　　者：刘若鸿[1] 张骥[2] 

机构地区：[1]中国人民大学财政金融学院,北京100875 [2]甘肃省国家税务局,甘肃兰州730000

出　　处：《涉外税务》2010年第3期42-47,共6页International Taxation In China

摘　　要：本文收集了2006年1月至2008年12月期间我国出口商品的价格信息,采用"双差法"①研究了其中936种出口商品的增值税税负转嫁情况,得出我国出口商品税负前转水平不高,且在各大类商品内部税负转嫁水平也存在较大差异的结论。同时,本文还从出口退税率调整对商品价格影响的视角考量了我国出口商品的供求弹性,并对优化我国出口政策提出了建议。This paper collects all the price data of export products from January 2006 to December 2008 in China, and makes an empirical research on value-added tax shifting of 936 export products. The research conclusion shows that the forward-tax-shifting level of these export products are rather low and tax shifting level differs even in the same product type. Meanwhile, the paper also analyzes the supply and demand elasticity of export products from the viewpoint of impacts of export rebate policy adjustments on price of export products in China, and proposes some suggestions on perfecting export policies in our country.

关 键 词：增值税 税负转嫁 出口退税 实证研究 

分 类 号：F752.62[经济管理—国际贸易] F812.42[经济管理—产业经济]