增值税抵扣链条完善与出口企业参与国内大循环——基于改善市场分割的机制验证

Improvement of Value Added Tax Deduction Chain and Participation of Export Enterprises in the Domestic Circulation——Mechanism Verification Based on Improving Market Segmentation

基于2002—2006年中国海关-工业企业微观数据库匹配上地级市宏观面板数据,利用双重差分法以2004年东北地区增值税转型改革为外生冲击,从改善市场分割的机制角度考察了增值税抵扣链条完善对出口企业参与国内市场的效果。研究发现,增值税抵扣链条完善显著促进了出口企业扩大国内销售数量和比重,更多地参与到国内市场中来,证实了市场扩张效应的存在。机制验证结果表明,增值税抵扣范围扩大、抵扣链条完善改善了市场分割,激励企业跨区域进行交易。本文的研究对完善增值税抵扣链条,构建统一的国内市场、畅通国内市场循环具有重要的理论和实践意义。

Based on the matching of China Customs Industrial Enterprise Micro Database with macro panel data of prefecture level cities from 2002 to 2006,the DID method was used to examine the impact of improving the value-added tax deduction chain on the participation of export enterprises in the domestic market from the perspective of improving market segmentation mechanism.Research has found that the improvement of the value-added tax deduction chain significantly promotes export enterprises to expand their domestic sales volume and proportion,and participate more in the domestic market,confirming the existence of market expansion effects.The verification results of the mechanism indicate that the expansion of the scope of value-added tax deduction and the improvement of the deduction chain have reduced the tax burden on enterprises and encouraged them to conduct transactions across regions.The research in this article has important theoretical and practical significance for deepening the improvement of the value-added tax deduction chain system,constructing a unified domestic market,and facilitating the circulation of the domestic market.