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基于新新贸易理论的异质性企业框架,在相关领域经典文献的基础上,笔者利用中国对外贸易数据库中2004年~2013年的跨国贸易数据,从扩展边际和集约边际的角度考察了中国增值税转型改革对出口行为的影响。研究发现,增值税由生产性向消费性的转型改革,在集约和扩展两个边际上均对出口产生了显著影响,且影响更多地通过集约边际来体现。分地区回归结果显示,增值税改革对出口的影响主要作用于中国与发展中国家之间的贸易,与发达国家之间的贸易并未受到明显的影响。
Based on the heterogeneous enterprise framework based on the new-new trade theory and based on the classic literature in related fields, the author uses the cross-border trade data of China Foreign Trade Database from 2004 to 2013 to examine the value-added of China from the perspective of expanding marginalization and intensive marginalization The Impact of Tax Reform on Export. The study found that the VAT reform from productive to consumptive has a significant impact on exports both in terms of intensification and expansion, and the impact is more reflected by the intensive marginalization. The result of subregion regression shows that the impact of VAT reform on exports mainly affects the trade between China and developing countries, and the trade with developed countries has not been significantly affected.