出口退税政策对高耗能产品出口的控制效应研究——基于中国钢材出口经验证据  

The Control Effect of Export Duty Rebate Policy on Export of High Energy Consuming Products:A Study based on the Evidence from China Steel Products Exportation

作　　者：窦彬[1] 

机构地区：[1]中南民族大学管理学院

出　　处：《世界经济研究》2013年第4期54-59,88-89,共6页World Economy Studies

基　　金：国家社会科学基金项目"落后产能的淘汰机制研究(11BJY070)";湖北省教育厅项目"基于价值链的钢铁企业并购战略研究:以武钢为案例(QSY09023)";中南民族大学引进人才基金项目"国家宏观调控政策对国内钢材价格冲击的实证研究(ysz06021)"资助

摘　　要：钢铁行业实施的是差别退税制度。文章通过建立PVAR(面板向量自回归)模型,使用脉冲响应函数分析方法,测度出口退税率的调整对高、中、低能耗钢材产品出口量及出口价格动态影响的异同,以此分析出口退税政策对高能耗产品出口的控制效应。实证结果表明:出口退税率的提高能刺激出口,高能耗产品的出口对出口退税率的变化最敏感。与出口退税率的影响相比,出口商品价格对出口量的影响要小得多,但同样地,高能耗产品的出口对出口商品价格变化最敏感。最后,出口退税政策的调整从总体上对出口商品价格的影响不大,但出口退税率上升将导致高能耗产品更有价格优势。Steel industry carried out different drawback system.The paper establishes a PVAR(Panel Vector Auto-regression) model,and applies the impulse-response method to measure the dynamic effects of export duty rebate policy on high,middle and low energy consuming products,then analyses the control effects of export duty rebate policy on export of high energy consuming products.The empirical results are as follows: First,improving the export duty rebate rate can stimulate exportation,and high energy consuming products are most sensitive by the change of export duty rebate rate.Second,comparing with the impact of export duty rebate rate,the impact of the price of export products on export volume is much smaller.Similarly,high energy consuming products are most sensitive by the change of price of export products.Finally,although the impact of the adjustment of export duty rebate police is small on the price of export products generally,it would make the high energy consuming products having more price advantage when the export duty rebate rate is raised.

关 键 词：出口退税 高能耗 控制效应 PVAR模型 

分 类 号：F752.62[经济管理—国际贸易]