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

The Effect of Export Rebate on CO_2 Emission:An Analysis based on Iron and Steel Industry

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。

China is the biggest exporter in the world.There is a huge amount of emissions embodied in China′s exports.Could the change of export rebate impact the CO2 emission embodied in exports? Taking the steel industry for example,this article evaluates the effect of export rebates on the emissions embodied in China′s exports.Based on the method of difference in difference,it is found that the decrease of export tax rebate rate reduces significantly the growth rate of emissions embodied in China′s exports.Comparing the exports which did not reduce the rebate rate,the emission growth rate of rebate reduced exports reduced by 39%.Therefore,the export rebate can significantly affect the CO2 emission embodied in exports,which can be as an important policy to reduce China′s CO2 emissions.