垂直产品差异、外国企业纵向控制与研发政策

在Spencer和Brander(1983)模型的基础上,本文引入产品纵向控制因素,考虑生产高质量产品的非一体化企业与另一国生产低质量产品的一体化企业进行市场竞争时,政府的最优研发政策。在企业进行Cournot竞争的情形下,若产品质量差异较大(小),非一体化企业所在国政府的最优研发政策为征税(补贴),而在企业进行Bertrand竞争的情形下,非一体化企业所在国政府的最优研发策略则是征税。     

Are export tax rebates patronage for Chinese firms? An analysis of productivity

This paper examines the nexus between export tax rebates and productivity using Chinese firm-level data from 2000 to 2007. The empirical findings indicate that a one percentage point decrease in export tax rebate rates increases the total factor productivity (TFP) of a firm by about 0.1 percentage points. We explore the possible mechanisms that explain this nexus and attribute it to the allocation effect of export tax rebate policy; that is, export tax rebates prevent low-productivity firms from exiting the market and further reallocate resources and economic activities to them. In addition, a decrease in rebate rates significantly encourages the TFP growth of surviving firms and leads to an increase in aggregate TFP. Specifically, throughout 2000–07, the declining rebate rates accounted for 5.23% of the rise in the aggregate TFP, and the between-firm effect was 3.85%, which is much larger than the within effect.     

出口退税政策与出口型外贸企业现金流运行均衡管理研究

对于出口退税研究以往较多关注出口退税政策对宏观经济调控作用,但其如何传导及影响微观出口型企业现金流,学者们对此领域的研究文献却不多见,文章分析与比较了危机前后的出口退税政策,并以此展开研究,分析调整后的出口退税政策如何综合作用于微观外贸出口型企业现金流运行。尝试性探索金融危机后基于我国出口退税政策特质出口型外贸企业现金流运行规律与特征,以期归纳与总结出出口退税政策如何传导并作用于出口型外贸企业现金流运行的一般特性,并针对性提出不同现金流管理措施与策略,以期为后危机时代外贸出口型企业实现现金流运行均衡管理,防范现金流运行断流风险提供些许洞见。     

我国出口退税负担机制的实证分析

出口退税负担机制是指由哪级政府负担出口退税,它与财政体制紧密相关。本文对我国不同时期出口退税负担机制进行了实证分析,对各级财政实际获得的增值税收入与实际负担的出口退税进行了对比。通过分析与对比找到出口退税负担机制存在的问题,并对如何解决这些问题提出对策。     

Lobbying paradox of strategic export policy in a differentiated duopoly

This paper presents an analysis of lobbying based on imperfect competition by using three-stage game. It seeks to explain why lobbying efforts might be influenced by a home government’s viewpoint. Endogenously determined lobbying may distort the outcomes of strategic export policy, so that the results would differ from that generated by exogenously set lobbying. The lobbying paradox results in the domestic firm being worse off than if it could credibly commit to not engage in lobbying. Moreover, in the presence of foreign firm lobbying, the desired tax level is as the same as that of the benchmark case without lobbying.     

出口退税率调整的政策效应探析——基于粤东传统大宗商品出口的研究

文章简述了近年来我国出口退税政策频繁调整的情况,以粤东为例就其对我国传统大宗商品出口的影响进行分析,指出出口退税政策调整的正负效应,提出须有其它相关政策措施的配合调整才能更好地发展我国外贸和调整产业结构的建议。     

对我国出口退税政策调整的思考

出口退税政策作为我国鼓励出口的一项重要措施,自1985年恢复实施以来,由于不同政策目的的需要经历了一系列的调整。本文通过对我国出口退税政策调整过程的论述,分析了我国出口退税政策存在的问题,从而提出了完善我国出口退税政策的对策建议。     

The impact of tax rebates on export performance: China's textile exports to the USA

The paper evaluates the effectiveness of China increasing its tax rebate on textile exports to the USA. Using the difference‐in‐differences technique and employing The Harmonized System six‐digit data, it is found that the tax rebate policy boosted the growth of textile exports to the USA. Approximately 6 to 25 per cent of the growth can be attributed to this policy. The difference‐in‐differences technique appears useful in evaluating such policies and opens the door to studies measuring the impact of polices. The effectiveness of the export tax rebate policy should be a lesson for policymakers facing slumps in their exports in economic downturns and perhaps become part of the standard trade policy arsenal.     

Dutch disease economics and the Colombian export boom

Dutch disease models predict a primary export boom may result in deindustrialization due to an appreciating real exchange rate. This paper examines the effects on the Colombian economy of large increases in foreign exchange earnings from coffee and illegal drug exports. As predicted by Dutch disease models, the relative price of nontraded goods rose and the real exchange rate appreciated. Once the boom was over, both were slow to return to previous levels. Nontraded sectors are shown to have increased their growth rates during the boom years, while traded goods experienced slower growth. Non-coffee exports also grew more slowly. Econometric estimation shows that the real exchange rate was sensitive to the price of coffee and fiscal expansion, that sectoral production adjusts to the exchange rate and level of absorption as predicted, and that non-coffee exports respond to changes in the real exchange rate and foreign demand. The paper concludes with a discussion of economic policy in response to the export boom.     

如何完善我国出口退税政策

一切政策都是为国民经济服务的,一旦在实践过程中出现不利于国家发展的因素,就应作出调整,使之更好地为国民经济服务。笔者认为,我国现行的出口退税政策虽然对我国的经济产生了积极作用,但仍然存在不足之处,仍然需要进行不断地完善,使得出口退税率进一步合理,出口退税政策进一步明细化,不能有任何争议,并以取消出口退税为最终目标。     

产出波动、需求转移与出口退税的出口激励效果——一个基于中国出口面板数据的研究

本文在出口竞争模型基础上分析了出口退税、产出波动和需求转移对中国出口的影响,结果发现,出口退税对出口具有显著的促进作用,而这种出口的激励效果在不同的时期有显著的差异。其中,危机时期出口退税的出口激励效果高于承平时期的出口激励效果。这一结果表明,适时提高出口退税率是危机时期我国刺激出口的一条行之有效的措施。     

Discriminatory Procurement Policy with Cash Limits

This paper presents a counterexample to the Miyagiwa ((1991) American Economic Review 81, 1320–1328) claim that discriminatory government procurement policy is ineffective as a protectionist device, when the goods are also consumed by the private sector. The procurement sector is a homogeneous product Cournot–Nash duopoly, with a home and a foreign firm. The procurement policy takes the form of an ad valorem premium over the import price. If both the firms play the output game in strategic complements, procurement policy can lower imports. This possibility arises when the product demand is unit elastic, corresponding to cash limits to public expenditure, and providing the home firm is smaller than the foreign firm. By adding a competitive export sector, the paper also derives sufficient conditions for macroeconomic coordination failures to occur.     

我国出口退税政策改革探析

我国自1985年实施出口退税政策以来,对促进我国外贸进出口的发展做出了重要贡献,但是在运行过程中出现了出口骗税、中央财政退税压力过大、不适应产业结构调整优化的要求等问题。出口退税制度的改革对于缓解进出口贸易顺差,优化产业结构起着极大推动作用。     

Fiscal Subsidy Policy on Home Appliances: Its Effects on Domestic Consumption and Exports in China

This paper evaluates the effects of the Home Appliances Going to the Countryside (HAGC) policy, a fiscal subsidy program implemented in China to boost private consumption of home appliances in rural areas from 2007 to 2012. Using the policy as a natural experiment and employing the difference‐in‐difference estimator, we find that the policy did not increase domestic sales of relevant goods as expected; instead, it actually reduced domestic sales and significantly promoted exports. These surprising results are robust across regressions of alternative datasets, more controls, and different regions. We further provide detailed information of undisclosed audit data for a county in Zhejiang province to shed light on the underlying mechanism of such unexpected results, suggesting loopholes in the HAGC and changes in export tax rebate rates.     

Microeconomic mechanisms behind export spillovers from FDI: evidence from Bulgaria

This paper studies how the presence of multinational enterprises affects the export performance of Bulgarian manufacturing firms—export spillovers from FDI. Using export data at the firm/product/destination level for the period 2004–2006, it finds positive forward spillover on export value and quantity, related to quality upgrading. Conversely, it finds negative (or insignificant) backward and horizontal spillover on export flows, related to quality downgrading. When aggregating data at the firm level and considering that a firm can operate in several sectors, the paper shows that the presence of foreign input suppliers allows domestic firms to export additional varieties of lower quality and upgrade the average quality of existing varieties, whereas the presence of foreign customers generates the opposite effect.     

出口退税政策调整对我国宏观调控的影响

我国从1994年开始税制改革以来，出口退税政策经历了从整体性到结构性的5次调整。每一次调整的背后都有深层次的原因，本文通过对其发展演变的分析，探究出口退税政策和宏观调控之间的内在联系。出口退税政策的不断调整表明我国的宏观调控政策逐渐由“一刀切”向“协调性、可持续性”方向发展。     

企业分担了地方政府的财政压力吗? —基于出口退税分担机制改革的经验研究

分税制改革形成了新的财政集权,地方政府是否会将财政压力转移到企业身上,提高企业税收负担？以2004年出口退税分担机制改革为外生政策变化,使用1998-2009年工业企业数据库,利用双重差分法研究了财政压力与企业税负关系。研究发现;(1)出口退税分担机制改革后,地方政府财政压力增大,位于出口大省的企业实际税负显著上升,这说明当地企业分担了地方政府的财政压力;(2)进一步研究表明,国有企业税负提高最多,外资企业次之,私营企业最小;(3)相对于非出口企业,从事出口贸易的企业承担了更多的税负。各级政府应该完善转移支付制度,缓解地方企业因财政压力导致的税负高企。     

人民币汇率、出口退税对加工贸易收支动态冲击的实证研究

2005年汇率改革后人民币迅速升值,而之后除2009年受金融危机影响外,中国加工贸易顺差不降反增;同时,出口退税迅速增加。为解释这一复杂现象,文章用VAR模型来实证汇率、出口退税、加工贸易需求对加工贸易收支的动态冲击效应。研究发现:对加工贸易收支贡献最大的是加工贸易需求,其次是出口退税和汇率;人民币贬值和出口退税增加短期内对加工贸易收支均有J-curve效应,出口退税增加短期内对加工贸易进口正向促进效应大于出口的正向促进效应,进而导致加工贸易收支恶化。结果表明:人民币升值对加工贸易收支改善作用有限,但会降低加工贸易进出口总额;加工贸易进口对出口退税的过度敏感,提示中国政府要防止出口退税骗税和出口商品香港一日游现象。     

PRODUCT DIFFERENTIATION: AN ALTERNATIVE TO CVDS

By using a Cournot model where a domestic firm competes with a foreign firm in the domestic market, this paper suggests that, in addition to countervailing duty measures allowed by the World Trade Organization, product differentiation between the goods produced by the domestic and foreign firms could be considered as a way of eliminating foreign export subsidies.     

我国出口退税政策的减排效果评估——基于钢铁行业的经验分析

中国是世界第一出口大国,商品出口贸易中隐含了大量的碳排放。出口退税政策作为一项促进经济增长和改善贸易结构的措施,是否对节能减排也有一定的作用?本文以钢铁行业产品出口为例,采用倍差法对我国实施的出口退税率调整政策的减排效果进行评估,结果发现,出口退税率的调整能显著地降低出口隐含碳的增长率,相比未调低出口退税率的产品而言,调低出口退税率的商品出口隐含碳增长率降低39%,因而出口退税政策能够显著影响出口隐含碳排放,从而可以把出口退税政策作为一项节能减排的重要政策工具。