期刊论文

中文

世界经济研究

1007-6964

2018

12

37-47,59

10.13516/j.cnki.wes.2018.12.003

本校为第一机构

出口退税一方面可以通过降低出口商品成本带来贸易促进,另一方面可能导致逆向选择,产生出口骗税。文章基于国家税务总局查处出口骗税案件的事实,采用双重差分模型检验出口退税是否通过鼓励出口骗税造成了虚假出口。以2008年金融危机期间我国纺织品出口退税政策调整为研究对象,实证结果显示:出口退税与纺织品虚假出口之间构成因果关系,出口退税率的提高带来纺织品虚假出口金额和虚假出口数量显著上升,且具有时间持久性;但未发现出口退税与进口国报告的纺织品进口额之间存在统计相关性。研究还揭示,在控制进口逃税、出口退税调整频次、进口国海关监管程度等因素之后,出口退税与纺织品虚假出口之间...

Export tax rebate brings not only export expansion with low production cost,but also false export by tax fraud. In practice,State Administration of Taxation has investigated and punished many conductions of export tax rebate fraud. Whether textile false export has been activated by policy of export tax rebate occurred during the financial crisis,is tested using Model of Difference-InDifference. Causal relationship between export tax rebate and textile false export is improved. Raising export rebate rate has improved false volume and quantity of textile export that lasting at least two years. S...