出口退税政策变动对不同所有制企业就业的影响——以制造业为例

Influence of Change of Tax Rebate Policy on Employment of Different Ownership:Takeing Manufacture Industry as an Example

我国制造业私营企业的出口贸易就业弹性整体上高于外资企业,表明私营企业出口增长对就业的拉动作用高于外资企业。反过来,意味着私营企业出口增速减缓对就业的负面影响也较大。根据制造业细分行业平均就业弹性估算的2007年出口退税政策变动引起的就业损失表明,私营企业集中的行业在2007年出口退税政策变动中受到较大影响,而外资企业集中行业所受的影响相对较小,估算结果证实了出口退税的政策成本主要由内资企业特别是私营企业承担的结论。

The employment elasticity of export of private enterprises is higher than that of foreign-investment enterprises, which means the promotion of export on the employment of private enterprises is also higher than that of foreign-investment enterprise. In other words, that means the negative influence on employment due to slacken of export of private enterprises is more obviously. According to the loss of employment calculated through the average employment elasticity of manufacture industry, this paper finds that private enterprises suffered the most in the change of tax rebate 2007, while the foreign-investment enterprises suffered relatively less. The estimation result confirms the argument that the cost of policy is mainly undertaken by the domestic, especially private enterprises.