取消出口退税对制造业结构升级的影响研究——以“两高一资”行业为例  

An Empirical Study on the Impact of the Cancellation of Export Tax Rebates on the Upgrading of Manufacturing Structure:Taking the“Two Highs and One Resource”Industries as an Example

作　　者：肖功为[1] 丁世豪 XIAO Gong-wei;DING Shi-hao(Shaoyang University,Shaoyang,Hunan 422000;Henan University of Technology,Jiaozuo,Henan 454150)

机构地区：[1]邵阳学院,湖南邵阳422000 [2]河南理工大学,河南焦作454150

出　　处：《怀化学院学报》2023年第4期81-90,共10页Journal of Huaihua University

基　　金：国家社会科学基金“供给侧改革下产业政策对产业升级的有效性研究”(18BJL051)。

摘　　要：选取2003—2016年中国制造业面板数据,运用双重差分法,实证检验了2007年取消“两高一资”行业出口退税对产业结构升级的影响。研究结果表明:该次出口退税政策调整导致了创新挤出效应和价格扭曲效应,显著抑制了制造业结构升级,该结论经过一系列稳健性检验仍然成立。进一步分析表明,该政策实施的产业效应表现出所有制和区域双重异质性,一方面,取消“两高一资”行业出口退税对国有企业的产业结构升级具有负向影响,而外资企业对该政策的冲击不敏感。另一方面,在东部地区实施该政策的产业效应并不明显,而中西部地区的制造业结构升级却受到了明显阻碍。This paper selects the Panel data of China's manufacturing industry from 2003 to 2016,and uses the double difference method to empirically test the impact of the cancelation of export tax rebates in the“Two Highs and One Resource”(highly energy-consuming,highly polluting,and resource-oriented)industries in 2007 on the upgrading of industrial structure.The research results indicate that the adjustment of the export tax rebate policy has led to the crowding out effect in innovation and the price distortion effect,significantly inhibiting the structural upgrading of the manufacturing industry.This conclusion is still valid after a series of robustness tests.Further analysis shows that the industrial effects of the implementation of this policy exhibit dual heterogeneity in ownership and region.On the one hand,the cancellation of export tax rebates in the“two high and one capital”industries has a negative impact on the upgrading of the industrial structure of state-owned enterprises,while foreign-funded enterprises are not sensitive to the impact of this policy.On the other hand,the industrial effect of implementing this policy in the eastern region is not significant,while the upgrading of the manufacturing structure in the central and western regions has been significantly hindered.

关 键 词：出口退税 “两高一资” 制造业 产业政策 产业结构 

分 类 号：F812.4[经济管理—财政学]