商业研究

商业研究

• 商经理论 • 上一篇    下一篇

减税能否影响企业出口？ ——基于增值税有效税率的考察

杨慧梅   

  1. （南开大学 经济学院，天津 300071）
  • 收稿日期:2020-03-07 出版日期:2020-06-10
  • 作者简介:杨慧梅（1992-），女，山东临沂人，南开大学经济学院博士研究生，研究方向：世界经济、产业经济。

Can Tax-reduction Affect Firms′ Export? A Study based on the Effective Tax Rate of Value-added Tax

YANG Hui-mei   

  1. (School of Economics, Nankai University, Tianjin 300071, China)
  • Received:2020-03-07 Online:2020-06-10

摘要： 本文以减税为切入点，选取2000-2006年中国工业企业和海关进出口贸易数据，利用2004年东北地区增值税转型改革的政策冲击构建工具变量，从出口决策与出口绩效两个维度系统考察增值税有效税率对企业出口的影响，并识别其内在作用机制。研究发现，增值税有效税率降低可以提高企业的出口倾向，改善企业的出口绩效。这一效果因企业所有制、规模、盈利水平及行业技术水平不同而有所差异，表现为非国有企业、小型企业、低盈利水平企业及一般技术行业受到的影响更大。对影响机制的检验表明，生产率提升与产品竞争力提高是增值税有效税率影响企业出口决策与出口绩效的主要渠道。因此，应继续深化税制改革，减轻企业税负，注重公平化、合理化，发挥减税政策的引导和激励作用。

关键词: 减税, 出口决策, 出口绩效, 增值税有效税率

Abstract: Taking tax reduction as the breakthrough point, this paper selects the import and export trade data of China′s industrial enterprises and customs from 2000 to 2006, constructs instrumental variables by using the policy impact of value-added tax transformation reform in Northeast China in 2004, systematically examines the impact of VAT effective tax rate on enterprise exports from two dimensions of export decision-making and export performance, and identifies its internal mechanism.It is found that the decrease of effective tax rate of VAT can improve the export propensity and export performance of enterprises. This effect is different due to the different ownership, scale, profit level and technical level of the industry. Non-state-owned enterprises, small enterprises, low profit enterprises and general technology industries are more affected.The test of the impact mechanism shows that productivity improvement and product competitiveness improvement are the main channels through which the effective tax rate of VAT affects the export decision-making and export performance of enterprises. Therefore, we should continue to deepen the reform of tax system, reduce the tax burden of enterprises, pay attention to fairness and rationalization, and give full play to the guiding and incentive role of tax reduction policies.

Key words: tax reduction, export decision, export performance, effective tax rate of VAT