税费负担与企业出口行为:扩展效应和集约效应

Tax Burden and Export Behaviour of Enterprises:A Perspective of Extensive Margin and Intensive Margin

在国际减税浪潮和贸易保护主义抬头的背景下,中国迫切需要释放税制改革动力,优化税制环境,以降低企业出口成本,增强企业国际竞争力。本文基于2006-2012年中国民营企业调查数据,考查了企业税费负担对出口决策和出口深度的影响。研究发现,税费负担增加了企业出口成本,不仅降低了企业出口概率,而且挤压了企业的出口规模。在经过样本选择和内生性问题检验后,这一结论依然稳健存在。异质性检验表明,分行业来看,税费负担对生产性服务行业的影响更大;分区域来看,对东部地区企业的出口参与和出口强度均有显著影响,而对中西部地区仅体现在出口决策上。此外,税费负担对初创型、非政治关联企业的出口参与和出口深度均有显著影响,而对成熟型、政治关联企业的影响不明显。本文结论不仅补充和拓展了税费负担与企业出口行为的实证研究,也为供给侧结构性改革关注民营企业的出口发展提供了决策依据。

National tax reductions and rising trade protectionism around the world are shaping the financial business environment where reforming the tax system and reducing costs for exporting enterprises help strengthen their international competitiveness.Based on2006-2012 survey data for Chinese private enterprises,this paper investigated the impact of tax burden on export participation and export intensity.The results show that as higher taxes increase export costs,a firm with a bigger tax burden tends to have a lower probability of exporting and a smaller volume of exports.This conclusion is also robust after considering self-selection bias and endogeneity.Furthermore,the tax burden has a more significant impact on producer services.At a regional scale,the tax burden affects significantly both export participation and export intensity in the eastern region,while in the central and western regions,the impact is only significant on export participation.In relation to export behaviour,start-ups and enterprises not politically connected are affected more by the tax burden.The findings of this study enrich the empirical literature on tax burden and export behaviour of enterprises implying that a supply-side structural reform should consider the export status of private enterprises.