本文選題：出口退稅率差異化　切入點(diǎn)：資源誤置　出處：《統(tǒng)計(jì)研究》2017年06期 　論文類型：期刊論文

【摘要】：本文利用2000—2007年中國工業(yè)企業(yè)數(shù)據(jù)和海關(guān)貿(mào)易數(shù)據(jù),在量化制造業(yè)行業(yè)內(nèi)企業(yè)間出口退稅率差異化和對(duì)生產(chǎn)率進(jìn)行動(dòng)態(tài)分解的基礎(chǔ)上,深入考察了出口退稅率差異化對(duì)制造業(yè)行業(yè)資源誤置的影響。研究結(jié)果表明:出口退稅率差異化是導(dǎo)致中國制造業(yè)資源誤置的重要原因,并且在考慮了不同資源誤置衡量方法等因素后,結(jié)論依然穩(wěn)健。異質(zhì)性檢驗(yàn)表明,出口退稅率差異化對(duì)中國制造業(yè)資源誤置的影響,因行業(yè)要素密集度、行業(yè)出口退稅強(qiáng)度、所在地區(qū)以及行業(yè)加工貿(mào)易比例的不同而具有顯著的異質(zhì)性。進(jìn)一步的渠道檢驗(yàn)顯示,相比于進(jìn)入效應(yīng)和退出效應(yīng),企業(yè)間效應(yīng)是出口退稅率差異化影響行業(yè)資源再配置效應(yīng)的主要途徑。上述結(jié)論意味著,逐步取消制造業(yè)行業(yè)出口退稅率的差異,對(duì)于緩解我國出口部門內(nèi)部的資源誤置、實(shí)現(xiàn)出口結(jié)構(gòu)優(yōu)化升級(jí)具有重要的現(xiàn)實(shí)意義。
[Abstract]:Based on the data of Chinese industrial enterprises and customs trade from 2000 to 2007, this paper makes use of the quantitative analysis of the difference of export tax rebate rate among enterprises in manufacturing industry and the dynamic decomposition of productivity. The effects of export tax rebate rate differentiation on the misplacement of resources in manufacturing industry are investigated. The results show that the difference of export tax refund rate is an important reason for the misplacement of manufacturing resources in China. The heterogeneity test shows that the difference of export tax rebate rate affects the misplacement of manufacturing resources in China because of the intensity of industry factor intensity and export tax rebate. The proportion of processing trade in the region and industry is different and has significant heterogeneity. Further channel tests show that compared with the effect of entry and exit, Inter-firm effect is the main way for the difference of export tax rebate rate to influence the industry resource reconfiguration effect. The above conclusion means that gradually eliminating the difference of export tax refund rate in manufacturing industry can alleviate the misallocation of resources within the export sector of our country. It is of great practical significance to realize the optimization and upgrading of export structure.
【作者單位】： 清華大學(xué)公共管理學(xué)院;南開大學(xué)國際經(jīng)濟(jì)研究所;南開大學(xué)跨國公司研究中心和中國特色社會(huì)主義經(jīng)濟(jì)建設(shè)協(xié)同創(chuàng)新中心;
【基金】：教育部人文社會(huì)科學(xué)研究青年基金項(xiàng)目“中間品進(jìn)口、創(chuàng)新驅(qū)動(dòng)與中國出口競爭力升級(jí)研究”(16YJC790114) 中國博士后科學(xué)基金面上一等項(xiàng)目“人民幣匯率變動(dòng)、創(chuàng)新驅(qū)動(dòng)與中國出口競爭力升級(jí)研究”(2016M590076) 中國特色社會(huì)主義經(jīng)濟(jì)建設(shè)協(xié)同創(chuàng)新中心的資助
【分類號(hào)】：F424;F752.62;F812.42

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