出口退税提高了我国制造业企业全球价值链地位吗?——基于2004年出口退税调整的研究  

Has Export Tax Rebate Improved the Global Value Chain Position of China's Manufacturing Enterprises?--A Study Based on the Adjustment of Export Tax Rebate in 2004

作　　者：刘晔[1] 王乐强 LIU Ye;WANG Leqiang(School of Economics,Xiamen University,Xiamen 361005,China)

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《经济与管理评论》2025年第2期121-137,共17页Review of Economy and Management

基　　金：国家社会科学基金重大项目“大规模减税降费的效应评估与政策优化研究”(20&ZD079)。

摘　　要：我国正由制造大国向制造强国迈进,关键要进一步提高制造业企业在全球价值链中的地位,而出口退税政策则可以发挥引导作用。通过匹配中国工业企业数据库与海关数据库中我国制造业出口企业样本,使用强度双重差分方法实证研究2004年出口退税率调整对制造业企业全球价值链升级的影响。研究发现,企业出口退税程度越高,其全球价值链地位也越高;出口退税政策通过降低企业加工贸易占比、缓解融资约束、促进企业创新等渠道提高企业的全球价值链地位。据此,应做到:坚持差异化出口退税政策,为产业结构升级赋能;保持相应的出口退税强度,同时多措并举来缓解企业融资约束;引导企业开展更多的研发创新活动,增加产品的国内附加值;坚持高水平的对外开放,提升引进和利用外资的质量和水平;进一步加强国际合作和协同创新,为全球价值链升级筑基。China is advancing from a major manufacturer to a manufacturing power,and it is crucial to further improve the position of manufacturing enterprises in the global value chain(GVC),while the export tax rebate policy can play a guiding role.By matching the samples of China's manufacturing export enterprises in the China Industrial Enterprise Database and the Customs Database,we empirically study the impact of the adjustment of the export tax rebate rate in 2004 on the upgrading of the GVC of manufacturing enterprises by using the intensity double-difference method.It is found that the higher the degree of export tax rebate,the higher the enterprise's GVC position;the export tax rebate policy improves the enterprise's GVC position through the channels of reducing the enterprise's share of processing trade,alleviating financing constraints,and promoting enterprise innovation.Based on these findings,this study suggests the following:adhere to the differentiated export tax rebate policy to empower the upgrading of industrial structure;maintain the corresponding export tax rebate intensity,and at the same time take multiple measures to alleviate the financing constraints of enterprises;guide enterprises to carry out more R&D and innovation activities to increase the domestic value-added of their products;adhere to the high level of opening up to the outside world to improve the quality and level of the introduction and utilization of foreign investment;and further strengthen the international cooperation and collaborative innovation to build the foundation for the upgrading of the GVC.

关 键 词：出口退税 全球价值链 出口国内附加值率 

分 类 号：F812.42[经济管理—财政学]