产品竞争模式、税收调整与企业核心竞争力  

Competition Model,Fiscal Adjustment and the Core Competitiveness of Firms

作　　者：刘啟仁 袁劲 黄建忠[2] 冯桂媚 Liu Qiren;Yuan Jin;Huang Jianzhong;Feng Guimei

机构地区：[1]广州大学经济与统计学院,广州市510006 [2]上海对外经贸大学国际经贸学院 [3]上海财经大学经济学院

出　　处：《世界经济》2023年第2期159-182,共24页The Journal of World Economy

基　　金：国家社科基金青年项目(20CJL010)的资助。

摘　　要：培育企业核心竞争力是供给侧改革的重要内容。本文将质量竞争与价格竞争两种竞争模式纳入多产品企业模型,以出口退税为例,分析税收调整对企业核心竞争力的影响。理论分析表明:生产同质化产品的企业与差异化产品的企业在产品定价和竞争模式上均存在显著差异,差异化产品企业遵循“越具有核心竞争力的产品种类,价格越高”的定价规律。因此,出口时趋向采用质量竞争模式;与之相反,同质化产品企业对具有核心竞争力的产品定低价,出口时趋向采用价格竞争的模式。退税率提升时,质量竞争企业内部核心产品的价格优势进一步得到加强,助推其质量升级。与之相反,价格竞争企业核心产品的内部相对优势被削弱。本文匹配2002-2013年中国工业企业和海关数据库,验证了以上理论命题。One of the most important objectives of supply-side structural reform is cultivating the core competence of firms.Taking VAT rebates as an example,this paper constructs a multi-product business model that differentiates“quality-based competence”from“cost-based competence”to analyse how fiscal adjustment affects firms’core competitiveness.Theoretical research shows that there are significant differences in product pricing and the mode of competence between firms producing homogeneous and differentiated products.The pricing of products with core competence is higher in firms producing differentiated products,so firms choose the mode of“quality-based competence”,while firms producing homogeneous products choose the opposite.On the other hand,an increase in the VAT rebate rate promotes the core competence of firms producing differentiated products,while it obstructs the core competence of firms producing homogeneous products.Coincident data from Chinese customs and industrial enterprises from between 2002 and 2013 provide robust verification of key model predictions.

关 键 词：税收调整 出口退税 同质化产品 差异化产品 核心竞争力 

分 类 号：F812.42[经济管理—财政学] F271F425F752.62