出口退税促进中国农产品出口“增量提质”了吗?

Does Export Tax Rebate Promote the Quantity and Quality of China’s Agricultural Exports?

出口退税作为调节农产品出口最直接的贸易工具,长期以来,其制度安排和政策措施都是评估政府支持和鼓励农产品出口贸易的依据,但出口退税政策的调整是否能够满足当前农业贸易高质量发展的要求仍然有待检验。以2004−2013年农业企业数据作为研究样本,使用工具变量法、双重差分模型等方法,主要考察了出口退税对出口农产品规模及质量的影响。结果表明,出口退税率的提升有利于中国出口农产品的“增量提质”,是推动农业贸易高质量发展行之有效的政策手段。其中,出口退税对公有制企业的影响中存在双重政策倾斜所引致的无效率问题。此外,出口退税率的上调通过减缓外部市场竞争、优化企业内部资源配置、增加企业创新研发投入等方式推动企业出口农产品质量提升。基于金融危机的模拟实验发现,出口退税的质量升级效应仍然显著。

As the most direct trade tool for regulating agricultural exports,institutional and policy arrangement of export tax rebate(ETR)has long been the basis for evaluating government support and encouragement of agricultural product exports,but whether the adjustment of ETR can meet the requirements of high-quality development in agricultural trade remains to be tested.Taking enterprises data from 2004 to 2013 as the sample,this paper investigated the impact of ETR on the scale and quality of export agricultural products by using instrumental variable and difference-in-differences model.The results show that the increase of ETR rate can improve the scale and quality of China’s export agricultural products,making it an effective policy measure for promoting high-quality development in agricultural trade.However,the impact of ETR on state-owned enterprises has the problem of ineffectiveness caused by the dual policy tilt.Moreover,the upward adjustment of ETR rate promotes the improvement of agricultural product quality through means such as reducing external market competition,optimizing internal resource allocation in enterprises,and increasing nvestment in innovation of R&D.Finally,the simulation experiment based on financial crisis reveal that the quality upgrading effect of ETR is still significant.