税收激励与企业进口——基于东北地区增值税转型改革的准自然实验  

Tax Incentives and Enterprise Import:Quasi-natural Experiment Based on the Transformation and Reform of Value-added Tax in Northeast China

作　　者：毛其淋[1] 王维高 MAO Qi-lin;WANG Wei-gao(Center for Transnationals'Studies,Nankai University,Tianjin 300071,China;School of Economics,Peking University,Beijing 100871,China)

机构地区：[1]南开大学跨国公司研究中心,天津300071 [2]北京大学经济学院,北京100871

出　　处：《山西大学学报（哲学社会科学版）》2023年第4期125-134,共10页Journal of Shanxi University(Philosophy and Social Science Edition)

基　　金：国家自然科学基金面上项目“贸易开放与我国制造业产能利用率:因果效应、机制及对策研究”(72073074);国家自然科学基金青年项目“双循环格局下反倾销与中国出口企业高质量发展研究”(72203110);国家社科基金重点项目“构建更高层次开放型经济体系研究”(22AZD054)。

摘　　要：扩大进口是推动贸易平衡发展的重要战略。以中国2004年在东北地区率先试点的增值税改革作为准自然实验,采用倍差法系统地考察了税收激励对企业进口的影响。结论是税收激励显著促进了企业进口规模的扩大。从传导机制来看,融资约束缓解效应和企业成长效应是税收激励促进企业进口的重要途径。异质性分析表明,税收激励更加促进了非国有企业、一般贸易企业、高外部融资依赖度企业的进口。深入探讨增值税转型与进口高质量发展的关系,发现税收激励提升了企业进口质量、扩大了进口种类、提高了进口来自高收入国家经济体占比,进而有效推动了中国进口贸易高质量发展。研究不但有助于揭示近年来中国进口扩张的驱动因素,还为中国政府如何帮助企业适应新发展格局、实现高质量发展提供了新途径。Expanding imports is an important strategy to promote balanced development of trade.In this paper,the VAT reform,which was first piloted in Northeast China in 2004,is taken as a quasi-natural experiment,and the effects of tax incentives on enterprise imports are systematically investigated by means of multiple difference meth-od.The conclusion of this paper is that tax incentives significantly promote the expansion of enterprise import scale.From the perspective of transmission mechanism,the mitigation effect of financing constraints and the growth effect of enterprises are important ways to promote the import of enterprises by tax incentives.Heterogeneity analysis shows that tax incentives promote the import of general trade enterprises,non-state-owned enterprises and enter-prises with high external financing dependence.This paper also explores the relationship between value-added tax transition and the high quality development of import,and finds that the tax incentive has improved import quality,expanded import types and improved the ratio of imports from high-income countries,thus effectively promoting the high quality development of import trade.The research in this paper not only helps to reveal the driving factors of China's import expansion in recent years,but also provides a new way for the Chinese government to help enter-prises adapt to the new development pattern and achieve high-quality development.

关 键 词：税收激励 企业进口 进口质量 

分 类 号：F746.11[经济管理—国际贸易]