出口退税、贸易方式与企业出口行为  

Export Tax Drawback,Trade Type and Firm's Export Behavior

作　　者：林珏[1,2] 彭冬冬[1,2] 

机构地区：[1]上海财经大学国际工商管理学院,上海200433 [2]中国自由贸易试验区协同创新中心,上海200433

出　　处：《西部论坛》2016年第1期90-101,共12页West Forum

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"

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。According to heterogeneous firm trade model,if the export drawback rate is lower,the general trade and the number of the processing firms as well as export quantity will decrease,furthermore,the general trade decreases sharply. On January first,2004,China decreases export drawback rate of partial mechanical and electrical products,which is regarded as external policy shock,the empirical test is conducted by difference in difference method,the results show that the decrease of export tax drawback obviously decrease the number of export products,this kind of inhibition effect more significantly affects the exports of general trade while has small effect on exports of feed processing trade and processing trade,that the regulation of export tax rebates on exports is implemented mainly through the impact on the intensive margin of general trade,that after the decrease of export tax rebate rate, the general trade export volume of private enterprises, trade intermediaries and inefficient enterprises is significantly affected,that after the reduction of export tax rebate rate,the export prices of the general trade enterprises rise and the export value declines. China should plannedly and rationally determine the products scope and drawback rate for export drawback,use different export drawback policy for different trade methods of the enterprises and take more neutral export drawback policy.

关 键 词：出口退税 贸易方式 企业出口行为选择 一般贸易 进料加工贸易 来料加工贸易 出口边际 扩展边际 集约边际 出口退税率 

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