不完全出口退税、税负转嫁与企业劳动收入份额  

Incomplete Export Rebate,Tax Burden Transfer,and Enterprise Labor Income Share

作　　者：何小钢 沈立锦 刘叩明 He Xiaogang;Shen Lijin;Liu Kouming(School of Digital Economics,Jiangxi University of Finance and Economics;Institute of Industrial Economics,Jinan University)

机构地区：[1]江西财经大学数字经济学院 [2]暨南大学产业经济研究院

出　　处：《经济科学》2025年第1期5-26,共22页Economic Science

基　　金：国家自然科学基金面上项目“机器人应用的就业极化与收入极化效应研究:理论机制、实证识别与政策设计”(项目编号:72373057);国家社会科学基金重点项目“人工智能对制造业转型升级的影响研究”(项目编号:23AZD085)的资助。

摘　　要：增值税的税收中性特征在促进共同富裕的初次分配中发挥了基础性作用,但是出口环节不完全退税的非中性特征有碍于税负的合理转嫁,不利于劳动要素收入的合理分配。本文利用2007—2016年出口退税率文库、全国税收调查数据与海关匹配数据,测度了企业层面由不完全出口退税形成的“出口增值税”,研究了增值税出口退税对劳动收入分配的影响。研究发现,不完全出口退税的上升显著降低了出口企业的劳动收入份额。机制分析发现,不完全出口退税影响了企业利润,造成了税负向劳动者的不合理转嫁,从而产生了“利润侵蚀工资”效应,最终导致劳动收入份额下降。而处于相对弱势的劳动者更容易成为税负转嫁的对象,不完全出口退税对劳动收入份额的影响主要存在于低技能劳动力和劳动保障程度低、创新能力弱的企业,以及东部地区。进一步研究表明,提升生产率能够破解“利润侵蚀工资”困境,缓解不完全退税对劳动收入份额的不利影响。The tax-neutral feature of value-added tax(VAT)plays a fundamental role in promoting the initial distribution of common prosperity,but the non-neutrality of the incomplete export VAT refund impedes the rational transfer of tax burdens and is not conducive to the rational distribution of income from labor factors.This paper uses the export VAT refund rate dataset from 2007 to 2016,the national tax survey data,and the customs matching data to measure the“export VAT”at the enterprise level and study the impact of VAT export refund on labor income distribution.This paper finds that the rise of the incomplete export VAT refund significantly reduces the labor income share of export enterprises.The mechanism analysis shows that the incomplete export VAT refund affects enterprise profits,causes the unreasonable transfer of tax burdens to laborers,and thus produces the“eroding profits to wages”effect,ultimately leading to a decline in the labor income share.Relatively disadvantaged workers are more likely to be the targets of tax burden transfer,and the impact of the incomplete export VAT refund on labor income share mainly exists in low-skilled labor,enterprises with low labor protection and weak innovation capacity,and the eastern region.Further research shows that enhancing productivity can break the“eroding profits to wages”dilemma and mitigate the unfavorable impact of the incomplete export VAT refund on labor income share.

关 键 词：不完全出口退税 增值税 税负转嫁 劳动收入份额 

分 类 号：F812[经济管理—财政学] F752.6