摘要
经济全球化背景下,我国对外贸易在推动经济高速发展的同时,产生的环境问题也日趋严重。出口退税政策作为调节贸易的重要工具,分析其能否促进环境保护,对优化退税政策、推动贸易绿色发展具有重要意义。文章使用2005—2017年部分贸易出口商品的出口额数据,采用双重差分法实证研究2007年出口退税政策对环境保护产生的影响。研究表明:相比于出口退税率没有下降的商品,出口退税率明显下降的“两高一资”型商品出口额显著下降。通过分布滞后回归发现,出口退税政策对“两高一资”型商品出口额的抑制效果呈现显著递增的持续滞后效应。因而,出口退税政策明显抑制了“两高一资”型商品的出口额增长,降低了该类型商品的环境污染,其主要原因有:①随着出口退税政策的调整,要素资源逐渐向创新型企业流动,有利于解决传统重工业的环境污染问题。②出口退税政策将具有外部性的环境成本内部化,降低了“两高一资”型产品的低成本优势。③出口退税政策能合理引导贸易产业结构由低技能向高技能转变,有效促进产业优化升级,减少环境污染。同时,文章通过证伪实验与改变窗口方法进行进一步检验。检验结果表明,我国2007年出口退税政策确实降低了“两高一资”型商品的出口额。因此,为了优化出口退税政策并提高环境保护作用,文章从设置差异化的出口退税政策,进一步细化退税税率与税目结构,完善相关配套措施等三个方面提出政策建议。
In the context of economic globalization,while China s foreign trade has promoted rapid economic development,environmental problems have also become increasingly serious.As an important tool to regulate trade,export tax rebate policy is of great significance for optimizing tax rebate policy and promoting green development of trade.This article uses 2005—2017 export trade data of some traded export commodities,and uses the DID model to empirically study the impact of 2007 export tax rebate policy on environmental protection.Research shows that compared with commodities that have not experienced a decline in export tax rebate rates,the export value of high-energy,high-pollution and resource-based commodities has decreased significantly.Through the distribution lag regression,it is found that the export tax rebate policy has a significant increasing lag effect on the suppression effect of high-energy,high-pollution and resource-based commodities.Therefore,the export tax rebate policy has significantly restrained the growth in the export value of high-energy,high-pollution and resource-based commodities,and reduced the environmental pollution of this type of products.The main reasons are:①With the adjustment of the export tax rebate policy,factor resources gradually flow to innovative enterprises,which is conducive to solving the environmental pollution problems of traditional heavy industries.②The export tax rebate policy internalizes the external environmental costs and lowers the reduction of low-cost advantages of high-energy,high-pollution and resource-based commodities.③The export tax rebate policy can reasonably guide the transformation of the trade industrial structure from low-skilled to high-skilled,effectively promote industrial optimization and upgrade,and reduce environmental pollution.This article also carries out further tests through falsification experiments and changing window methods.Test results show that China s export tax rebate policy in 2007 has indeed reduced the export value of high-energy,high-pollution and resource-based commodities.Therefore,in order to effectively reduce the environmental pollution brought by trade,this article proposes policy recommendations from three aspects:setting up a differentiated export tax rebate policy,further refining the tax rebate rate and tax structure,and improving relevant supporting measures.
作者
江永红
陈奡楠
JIANG Yong-hong;CHEN Ao-nan(School of Economics,Anhui University,Hefei Anhui 230601,China)
出处
《中国人口·资源与环境》
CSSCI
CSCD
北大核心
2020年第7期100-106,共7页
China Population,Resources and Environment
基金
国家社科基金项目“纠正人力资本错配促进经济高质量增长研究”(批准号:18BJL025)
安徽省教育厅人文社科重大项目“有序推进安徽农业转移人口市民化问题研究”(批准号:SK2014ZD007)
安徽省社科规划项目“安徽省小农户成长问题研究”(批准号:AHSKY2019D090)。
关键词
双重差分法
环境保护
出口退税
DID model
environmental pollution
export tax rebate
