跨境电子商务零售出口税收政策与电子商务企业出口规模——基于微观企业的实证检验  

Cross-Border E-Commerce Retail Export Tax Policy and the Export Scale of E-Commerce Enterprises:An Empirical Test Based on Micro-Enterprises

作　　者：丁树 王惠敏[2] 赵新泉 DING Shu;WANG Huimin;ZHAO Xinquan

机构地区：[1]广东金融学院国家金融学学院 [2]商务部国际贸易经济合作研究院

出　　处：《国际税收》2024年第7期70-81,共12页International Taxation In China

基　　金：国家社会科学基金青年项目“数字贸易重塑全球经贸规则的逻辑、挑战及中国应对研究”(项目编号:22CGJ024)的阶段性研究成果。

摘　　要：本文以2014年开始实施的跨境电子商务零售出口税收政策作为准自然试验,采用双重差分方法考察增值税、消费税退(免)税政策对电子商务企业出口的影响。研究发现,跨境电子商务零售出口税收政策显著扩大了电子商务企业出口规模,这一结论在替换变量、排除其他政策干扰、构造匹配样本、处理政策外溢和规模低估问题后仍维持稳健。基于研究结论,本文提出充分发挥税收资源配置职能、针对企业营利机制优化政策体系、加强知识产权保护等政策建议。This paper takes the cross-border e-commerce retail export tax policy implemented in 2014 as a quasi-natural experiment,and employs the difference-in-differences method to investigate the impact of VAT and consumption tax refund(exemption)policy on the exports of e-commerce enterprises.The paper finds that the tax policy significantly expands the export scale of e-commerce enterprises.This conclusion remains stable after substituting variables,excluding other policy interferences,PSM-DID method,handling policy spillovers,and correcting underestimation of scale.Based on these findings,this paper puts forward relevant policy recommendations,including giving full play to the function of tax resource allocation,optimizing the policy system focusing on profit creation mechanisms for enterprises,and strengthening the protection of intellectual property.

关 键 词：跨境电子商务 税收政策 企业出口 

分 类 号：F810.42[经济管理—财政学]