关税和境内税收协同视角下的国际贸易政策设计  

International Trade Policy Design from the Perspective of Tariff and Domestic Tax Coordination

作　　者：纪珽 陆毅[2] 段玉婉[1] Ji Ting;Lu Yi;Duan Yuwan(School of International Trade and Economics,Central University of Finance and Economics;School of Economics and Management,Tsinghua University)

机构地区：[1]中央财经大学国际经济与贸易学院 [2]清华大学经济管理学院

出　　处：《管理世界》2025年第3期1-18,共18页Journal of Management World

基　　金：北京高校卓越青年科学家计划项目(JWZQ20240202002);国家社科基金重大项目(20&ZD079);国家社科基金青年项目(22CJY019);国家自然科学基金面上项目(71973078);北京市社科基金重点项目(21JJA004)的资助。

摘　　要：增值税和不完全出口退税的政策组合会产生出口税的效果。在这样的前提下,中国保持了强劲的出口势头,这展示了中国制造的竞争力,同时也为贸易政策的调整创造了新的维度和空间。本文提出关税和境内税收应协同发挥作用的政策理念。为此,本文建立了一个包含关税和多种境内税收的多国贸易模型,首先通过理论推导展示了开放环境下各种税收如何影响经济运行,再基于数值模拟,逐步进行了单税收、单国多税收、多国多税收互相博弈的定量优化设计分析。研究结果表明:关税和部分境内税种在作用机制上直接相关,并以高度耦合的方式影响居民福利及其他重要经济指标,因此进行国际贸易政策设计时应当将它们统一规划和调整。增值税的不完全退税特征会通过改变相对价格直接影响国际贸易,因此出口退税是贸易政策体系设计中的重要一环,在形式上也具有探索创新的空间。在世界主要国家当前的税制现状下,当国际贸易政策博弈从关税扩充到更多税收的组合时,中国能够显著改变竞争态势,获得明显优势。The combination of China's Value-Added Tax(VAT)and incomplete export tax rebates effectively imposes an export tax.De⁃spite this,China has maintained a strong export momentum,showcasing the competitiveness of Chinese manufacturing while also creating new dimensions and opportunities for trade policy making.This paper suggests that customs duties and domestic taxes should function in a coordi⁃nated manner.To this end,this paper establishes a multi-country trade model that incorporates tariffs and various domestic taxes.First,through theoretical derivation,it demonstrates how different types of taxes impact economic operations in an open environment.Then,based on numerical simulations,it conducts a step-by-step optimal tax design analysis,including scenarios of single tax,single country with multiple taxes,and multi-country-multi-tax interactions and competition.The research results indicate that tariffs and certain types of domestic taxes are directly related in their mechanisms and jointly influence residents'welfare and other important economic indicators.Therefore,they should be planned and adjusted in a unified way when designing international trade policies.The incomplete refund of VAT can directly affect international trade by altering relative prices,making export tax rebates a crucial component of the trade policy system,with potential for ex⁃ploration and innovation in its design.Given the current tax systems of major countries worldwide,when the scope of international trade policy competition expands from tariffs to combinations of various taxes,China can significantly alter its competitive position and gain substantial ad⁃vantages.

关 键 词：国际贸易 贸易政策 结构方程 最优关税 量化贸易 

分 类 号：F812.42[经济管理—财政学] F752.5