增值税全面转型对企业出口产品质量的影响与机理

The Influence and Mechanism of China's Value-Added Tax Reform on the Quality of Firms'Export Products

评估和剖析我国增值税全面转型对于企业出口产品质量的影响与机理,既有利于深化认识增值税转型的意义,也有助于进一步完善促进出口贸易高质量发展的政策措施。本文通过构建企业出口产品质量的理论模型,以我国2009年增值税全面转型为切入点,基于企业层面的微观数据,采用面板数据匹配和双重差分的方法,考察了增值税全面转型政策对我国企业出口产品质量的影响及作用机理。研究发现,增值税全面转型政策显著提高了企业的出口产品质量。进一步的机制分析表明,转型政策主要通过促进企业在生产设备上的投资和降低企业面临的有效增值税税率来提升其出口产品质量。动态分析则显示,转型政策的作用强度呈现"波浪形"的变化趋势。此外,增值税全面转型政策的效果在不同区域、不同技术属性以及不同发展状况的企业间具有明显的异质性。

Assessing and analyzing the influence and mechanism of the value-added tax(VAT)reform on the quality of export products will not only help us to deepen our understanding on the significance of the VAT reform,but also help us to improve the policies and measures to promote the high-quality development of export trade.Based on the theoretical model of the quality of export products of firms,this paper takes the VAT reform in 2009 as the starting point,based on the micro-data at the firm level,and uses the Panel Matching and DID model to investigate the influence and mechanism of VAT reform on the quality of export products of Chinese firms.It is found that the implementation of VAT reform significantly improves the quality of export products.Further mechanism analysis shows that the VAT reform mainly improves the quality of export products by promoting firms'investment in production equipment and reducing the VAT rate.Dynamic analysis shows that in the short term,the strength of the VAT reform shows a wave-shape trend.In addition,the influence of VAT reform has obvious heterogeneity among firms in different regions,different technological attributes and different development conditions.