税收竞争影响出口产品质量的效应与路径分析  

An analysis of the impact and paths of local tax competition on the quality of exported products

作　　者：李长青[1,3] 彭馨 Li Changqing;Peng Xin(School of International Business,Southwestern University of Finance and Economics,Chengdu 611130,Sichuan,China;School of Economics,Sichuan Agricultural University,Chengdu 611130,Sichuan,China;School of Business Administration,Xinjiang University of Finance and Economics,Urumqi 830012,Xinjiang,China)

机构地区：[1]西南财经大学国际商学院,四川成都611130 [2]四川农业大学经济学院,四川成都611130 [3]新疆财经大学工商管理学院,新疆乌鲁木齐830012

出　　处：《科研管理》2021年第9期34-43,共10页Science Research Management

摘　　要：本文从企业迁移效应和激励效应角度,利用微观企业数据、实证分析了中国地方政府间的税收竞争对出口产品质量的影响,在此基础上对税收竞争影响出口产品质量的路径进行分解。研究发现:(1)地方税收竞争可以有效提升本地区的出口产品质量。(2)异质性分析表明,税收竞争对外资企业出口产品质量的促进效应比内资企业更大;税收竞争对高效率企业出口产品质量的促进效应比低效率企业更大。(3)MP动态分解显示,地方政府税收竞争通过激励本地区企业提高生产率(而非引入高效率的新企业)来提升本地区的出口产品质量。China′s local governments′performance target has changed from"competition for growth"to"competition for quality"under the background of supply-side structural reform,so local governments try to improve enterprise efficiency and product quality through tax competition.Although some scholars have studied the impact of tariff concession on the quality of export products from the national level,there is no literature on the impact of local tax competition on the quality of export products from the city level.Based on Chinese industrial enterprises database,China customs database and the statistical yearbook of Chinese cities,this paper empirically tests the impact of local government tax competition on exports quality of Chinses enterprises,and uses MP dynamic decomposition identity to decompose the quality of export products,and empirically tests the path of local tax competition affecting the quality of export products.Specifically,based on the data of China′s industrial enterprises,this paper calculates the tax competition indicators of enterprise income tax and value-added tax in 279 cities of China,and empirically tests the impact of local tax competition on the quality of export products and its mechanism by combining with the import and export data of China customs.The conclusions are as follows:(1)Tax competition of local government can promotes regional export product quality;Through the IV estimation,replacing the tax competition variable and changing the estimation method,the results are still robust.(2)Compared with domestic enterprises,tax incentives for foreign enterprises can promote the improvement of regional product quality;compared with enterprises with lower productivity,tax incentives for enterprises with higher productivity can promote the improvement of export product quality;(3)The analysis of research mechanism shows that tax competition among regions can improve the productivity of enterprises,and then enhance the quality of export-products.In other words,inter regional tax competition

关 键 词：税收竞争 出口产品质量 激励效应 

分 类 号：F746.17[经济管理—国际贸易]