出口退税政策的节能减排效应研究

调整出口退税已成为遏制高能耗、高排放产品出口的重要措施,研究首先从理论上分析了出口退税的节能减排效应,提出下调出口退税率,将降低单位产值能耗成本的假设,接下来又通过我国钢铁行业出口能源强度与出口退税率的协整分析来实证验证,结果表明:出口额能耗与出口退税率间存在长期协整关系,且出口退税率是出口额能耗变化的格兰杰原因;出口退税率调整对出口额能耗影响的长期弹性为0.47,短期弹性为0.07,即出口退税率的变化对出口额能耗的影响在短期内不明显,但具有长期深远的影响;变结构协整分析还表明,差别退税政策下,当退税率下调时,出口退税率变化对出口额能耗的影响更大。

Energy Saving Effect of the Export Tax Rebate Policy

Export tax rebate has been an important measure to curbing export of high energy consumption and high emission products.The paper firstly analyzes the energy saving effect of the export tax rebate theoretically,then raises assumption that the export tax rebate rate cut will reduce energy costs per unit output value;before empirically verifying the assumption through cointegration analysis of exports energy intensity of China’s steel industry and the export tax rebate rate.The results show that: There are long-term cointegration relationship between exports energy consumption and export tax rebate rate;and the export tax rebate rate is a granger cause of exports energy consumption;export tax rebate rate with exports energy consumption’ s long-term elasticity is 0.47,short-term elasticity is 0.07,that is,export tax rebate rate’s impact on exports energy consumption is not obvious in the short term,but in the long term;transform structure cointegration analysis also shows that under different tax policy,when the rebate rate is lowered,the export tax rebate rate has more impact on exports energy consumption.