摘要
出口退税作为中国重要贸易政策,是遏制高能耗、高排放产品出口的有效措施。研究利用2003—2015年中国35个行业的面板数据,基于SBM方向性距离函数测算了行业绿色全要素生产率,以2008年出口退税政策的大幅度调整作为外生冲击变量,采用DID模型和PSM-DID方法检验出口退税政策对绿色发展的作用效果和作用机制。结果表明:出口退税政策对行业绿色发展水平具有显著的抑制作用;作用机制表明出口退税政策通过影响“节能”和“减排”效应进而抑制了行业绿色发展水平;政策抑制作用存在明显的行业异质性。据此,研究提出设置差异化的出口退税政策、进一步优化税率制定和税目结构、加快产业优化进程以促进资源合理流动、加强对出口退税的审批管理。
As an important trade policy of China,export tax rebate is an effective measure to curb the export of the products of high energy consumption and high emission.Based on the panel data of 35 China industries from 2003 to 2015and the industry green total factor productivity calculated by SBM directional distance function,the action effect and action mechanism of export tax rebate policy on green development are tested by adopting DID model and PSM-DID method and taking the substantial adjustment of the export tax rebate policy in 2008 as the exogenous impact variable.The results show that the export tax rebate policy has a significant inhibitory effect on industry green development level,and the action mechanism indicates that the export tax rebate policy inhibits industry green development level by affecting the“energy saving”and“emission reduction”effects;and that there exists obvious industry heterogeneity in policy inhibition.Accordingly,it is suggested to set up differentiated export tax rebate policies,further optimize tax rate formulation and tax item structure,speed up the process of industry optimization so as to promote the rational flow of resources,and strengthen the examination and approval management of export tax rebate.
作者
陈芳
陈群
CHEN Fang;CHEN Qun(School of Economics,Anhui University,Hefei 230601,China)
出处
《山东财经大学学报》
2022年第4期28-38,共11页
Journal of Shandong University of Finance and Economics
基金
国家社会科学基金一般项目“长江经济带跨界污染协同治理及政策研究”(20BJL101)
安徽省生态与经济发展研究中心项目“碳排放交易权政策是否实现了节能和减排的双重红利”(AHST2021006)
安徽大学经济学院学术团队建设项目“双碳经济与低碳发展”。
关键词
出口退税
绿色全要素生产率
双重差分
SBM
export tax rebate
green total factor productivity
difference-in-differences
SBM
