| 出口退税政策变动对不同所有制企业就业的影响——以制造业为例 |
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| 引用本文： | 蒋荷新,李小娟.出口退税政策变动对不同所有制企业就业的影响——以制造业为例[J].国际商务-(对外经济贸易大学学报),2009(5). |
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| 作者姓名： | 蒋荷新 李小娟 |
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| 作者单位： | 上海师范大学商学院;广西大学商学院; |
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| 摘 要： | 我国制造业私营企业的出口贸易就业弹性整体上高于外资企业,表明私营企业出口增长对就业的拉动作用高于外资企业。反过来,意味着私营企业出口增速减缓对就业的负面影响也较大。根据制造业细分行业平均就业弹性估算的2007年出口退税政策变动引起的就业损失表明,私营企业集中的行业在2007年出口退税政策变动中受到较大影响,而外资企业集中行业所受的影响相对较小,估算结果证实了出口退税的政策成本主要由内资企业特别是私营企业承担的结论。
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| 关 键 词： | 出口退税 出口贸易就业弹性 就业损失 所有制 |
Influence of Change of Tax Rebate Policy on Employment of Different Ownership:Takeing Manufacture Industry as an Example |
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| JIANG He-xin LI Xiao-juan.Influence of Change of Tax Rebate Policy on Employment of Different Ownership:Takeing Manufacture Industry as an Example[J].International Business,2009(5). |
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| Authors: | JIANG He-xin LI Xiao-juan |
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| Institution: | JIANG He-xin LI Xiao-juan |
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| Abstract: | The employment elasticity of export of private enterprises is higher than that of for-eign-investment enterprises,which means the promotion of export on the employment of private en-terprises is also higher than that of foreign-investment enterprise.In other words,that means the neg-ative influence on employment due to slacken of export of private enterprises is more obviously.Ac-cording to the loss of employment calculated through the average employment elasticity of manufac-ture industry,this paper finds ... |
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| Keywords: | Tax rebate Employment elasticity of export Loss of employment Ownership |
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