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增值税改革与出口产品的品质升级

盛丹1 杨慧梅1

(1.南开大学经济学院, 天津 300071)

【摘要】现阶段,我国经济已由高速增长阶段转向高质量发展阶段,必须坚持质量第一,推动经济发展质量变革,加快建设制造强国,推进贸易强国建设。这一背景下,提高出口产品品质,培育出口竞争新优势,实现出口产品由“低价竞争”到“质量竞争”的转换,俨然成为当下必须思考的问题。本文立足于供给侧结构性改革,以深化增值税改革为切入点,系统分析增值税改革与出口产品品质的内在关系,并以2004年我国东北地区增值税转型改革试点为“准自然实验”,利用2000-2007年我国工业企业和海关进出口贸易数据,在全面刻画我国出口产品品质演化特征的基础上,采用双重差分法考察增值税改革对出口产品品质的影响效应。研究发现:(1)增值税改革显著提升了企业的出口产品品质,有利于出口产品的品质升级,在考虑一系列稳健性检验之后,该结论依然成立。(2)对影响机制的分析与检验表明,企业创新绩效与进口中间品质量是增值税改革影响出口产品品质的主要渠道。(3)异质性分析发现,增值税改革对出口产品品质的影响效果因企业研发强度、所处行业要素密集度及所有制形式不同而有所差异,表现为低研发强度企业、处于劳动密集型行业的企业及非国有企业出口产品品质的提升更明显。基于以上结论,本文得到的主要启示如下:第一,减税政策对于出口产品品质的改善具有正向影响,适当扩大税收优惠政策的覆盖面是可选之举。第二,应充分发挥减税政策在激发企业投资动机与加快企业技术升级中的引导和激励作用,将创新绩效与进口中间品质量的提高作为提升企业出口产品品质的重要抓手。第三,税收政策的制定应更富有针对性和结构性,重点考虑研发基础弱、技术水平低及受制因素多的企业。

【关键词】 增值税改革;出口产品品质;创新绩效;进口中间品质量;

【DOI】

China’s value-added tax reform and quality upgrading of export products

SHENG Dan1 YANG Huimei1

(1.School of Economics, Nankai University, Tianjin, China 300071)

【Abstract】At this stage, China’s economy has shifted from a high-speed growth stage to a high-quality development stage. We must adhere to quality first, promote quality changes in economic development, accelerate the construction of a manufacturing power, and promote the construction of a trade power. Against this background, improving the quality of export products, cultivating new advantages in export competition, and realizing the conversion of export products from low-price competition to quality competition have become a problem that must be considered at present. Based on the perspective of supply-side structural reforms, this paper took the deepening of the value-added tax (VAT) reform as the starting point, and systematically analyzed the internal relationship between the VAT reform and the quality of export products. Then, using the quasi-natural experiment of China’s 2004 VAT reform in the northeast area and the data of China’s annual survey of industrial firms and import and export trade from 2000 to 2007, this paper investigated the impact of the VAT reform on the quality of export products through the method of difference-in-differences (DID) based on a comprehensive description of the evolution characteristics of quality of China’s export products. The results showed that first, the VAT reform has a significantly positive effect on export product quality and is conducive to the quality upgrading of export products. After considering a series of robustness tests, the conclusion is still valid. Second, the mechanism analyses and tests show that the innovation performance of firms and the quality of imported intermediate products are the main channels through which the VAT reform affects the quality of export products. Finally, the heterogeneity analyses show that the effect of the VAT reform on the quality of export products varies depending on R&D intensity, factor intensity and the form of ownership. Specifically, the effect is more obvious in low-R&D intensive firms, labor-intensive firms and non-state-owned firms. Based on the above findings, the main implications of this paper could be concluded as follows. First, the tax reduction policy has a positive effect on the improvement of quality of export products, and the appropriate expansion of the coverage of preferential tax policies is optional. Second, the government should make full use of the tax reduction policy’s guidance and motivation to stimulate firms’ investment and speed up technological upgrading, and take the improvement of innovation performance and quality of imported intermediate products as important paths for improving firms’ quality of export products. Furthermore, the formulation of tax policies should be more targeted and structured, and firms with weak R&D foundations, low technological levels and more constraints should be focused on.

【Keywords】 VAT reform; quality of export products; innovation performance; quality of imported intermediate products;

【DOI】

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ISSN:1001-9952

CN: 31-1012/F

Vol 46, No. 06, Pages 79-93

June 2020

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