出口退税的价格效应研究——基于中国对美纺织品出口的实证检验  

Research on the Price Effect of Export Tax Rebate Based on the Empirical Test of China's Textile Exports to the United States

作　　者：李未无[1] 肖宇[1] 

机构地区：[1]广东外语外贸大学国际经济贸易学院,广东广州510006

出　　处：《国际经贸探索》2013年第1期4-14,共11页International Economics and Trade Research

基　　金：教育部人文社会科学研究基金项目(09YJA790051)

摘　　要：文章利用2007～2009年中国对美纺织品出口HS六分位上的月度数据,运用倍差法(difference in difference)实证检验了2008年8月开始实施的我国纺织品出口退税率上调对出口美国的纺织品价格变动的影响。研究发现:(1)金融危机以后,我国纺织品出口价格总体上并未下跌,而是呈上涨趋势;(2)出口退税率上调显著降低了中国对美纺织品的出口价格,从而减缓了出口价格的涨势,提高了在美市场的出口竞争力;(3)对某些大类商品政策倾斜度加大,其出口价格下降幅度显著大于那些仅提高了部分细分商品出口退税率的大类商品,这体现了政策倾斜度不同带来的差异性影响。The existing researches on China＇s export tax rebate have focused on the impact of the policy on export volume or export growth. This paper, however, applies the HS6 monthly data of China＇s textile exports to the United States between 2007 and 2009, and uses difference-in-difference estimation to empirically test how the increase of China＇s textile export tax rebate in August 2008 affects the price of China＇s textile exports to the United States. It finds that： （1） after the financial crisis, China＇s textile export prices in general have not fallen, but demonstrated an upward trend; （2） the increase of export tax rebate has significantly eased the price upward trend of China＇s textile exports to the United States and improved China＇s export competitiveness in the U.S. market; （3） the export prices of some categories of goods with all subdivided goods＇ export tax rebate raised decline more significantly than those of other categories of goods with only partial subdivided goods＇ export tax rebate raised, which reflects the different impact brought by the difference Of policy support. Compared with the existing researches, this study can better reveal the adjustment path and welfare implication of China＇s export tax rebate policy.

关 键 词：出口退税 价格效应 倍差法 

分 类 号：F127[经济管理—世界经济]