外贸内卷化、出口退税与企业出口国内附加值率

Foreign Trade Involution,Export Tax Rebate and Domestic Value Added Ratio of Firms Exports

长期以来,我国出口企业面临来自国内外同类企业的双重竞争,容易出现为抢夺代工订单和抢占市场份额而竞相压价、生产低端同质产品的“外贸内卷化”现象,这是推动我国经贸高质量发展亟需探讨的问题。以微观企业为研究对象,研究外贸内卷化对企业出口国内附加值率的影响,进而分析出口退税政策在这一过程中是否能够起到调节作用。结果表明:外贸内卷化对企业出口国内附加值率有负面影响,而出口退税政策有助于缓解这种负面影响。机制分析发现,出口退税通过企业利润提升效应和一般贸易占比提升效应帮助企业缓解外贸内卷化的负面影响。因此,应进一步完善出口退税政策,实行不完全且有差别的增值税退税政策,以更好地发挥其引导企业出口行为选择的作用,走出外贸内卷化困境。

For a long time,China s export enterprises have been facing double competition from similar enterprises both domestically and internationally,and are prone to the phenomenon of“foreign trade involution”of competing for OEM orders and market share,and producing low-end homogeneous products.This is an urgent issue that needs to be explored to promote the high-quality development of China s economy and trade.Taking micro enterprises as the research object,we study the impact of foreign trade involution on the domestic value-added rate of enterprises exports,and then analyze whether the export tax rebate policy can play a moderating role in this process.The results show that the involution of foreign trade has a negative impact on the domestic value-added rate of enterprises exports,and the export tax rebate policy helps to alleviate this negative impact.Mechanism analysis found that export tax rebate helps enterprises to mitigate the negative impact of foreign trade involution through enterprise profit enhancement effect and general trade share enhancement effect.Therefore,it is necessary to further improve the export tax rebate policy,implement incomplete and differentiated value-added tax rebate policies,in order to better play its role in guiding enterprises to choose their export behavior and overcome the dilemma of foreign trade involution.