暨南学报(哲学社会科学版)

作者：钱学锋, 孙曼玉

单位：中南财经政法大学工商管理学院。

关键词：出口退税,消费者价格,居民工资,消费者福利,高水平对外开放

基金：国家社会科学基金重大项目“全球价值链背景下国际贸易政策体系调整与中国应对策略研究”(21&ZD083)。

在国际贸易环境不稳定及中国国内构建新发展格局的双重背景下,二十大报告指出要进一步畅通供需双侧循环,持续推进以扩大内需为基本导向的高水平对外开放。如今出口退税对供给及外需侧的研究已得到广泛关注,但关于其对内需侧影响的研究却较少。文章利用2004—2021年产品层面出口退税率数据及中国地区层面价格与工资等数据,考察了出口退税对中国消费者福利水平的影响。研究表明,出口退税率上调会通过降低物价水平即降低消费效应和提高工资水平即增加收入效应来提高消费者福利。进一步的异质性分析表明出口退税的上调对低收入群体及东部地区福利提升水平更大。因此,政府应进一步推进出口退税政策的实施,充分发挥在其促外贸、扩内需的作用,以实现更高水平的对外开放。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金重大项目“全球价值链背景下国际贸易政策体系调整与中国应对策略研究”(21&ZD083)。"],"article":{"keywordList_cn":["出口退税","消费者价格","居民工资","消费者福利","高水平对外开放"],"juan":"46","zhaiyao_cn":"在国际贸易环境不稳定及中国国内构建新发展格局的双重背景下,二十大报告指出要进一步畅通供需双侧循环,持续推进以扩大内需为基本导向的高水平对外开放。如今出口退税对供给及外需侧的研究已得到广泛关注,但关于其对内需侧影响的研究却较少。文章利用2004—2021年产品层面出口退税率数据及中国地区层面价格与工资等数据,考察了出口退税对中国消费者福利水平的影响。研究表明,出口退税率上调会通过降低物价水平即降低消费效应和提高工资水平即增加收入效应来提高消费者福利。进一步的异质性分析表明出口退税的上调对低收入群体及东部地区福利提升水平更大。因此,政府应进一步推进出口退税政策的实施,充分发挥在其促外贸、扩内需的作用,以实现更高水平的对外开放。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6970","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6970","articleType":"","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20240002","qi":"5","id":6970,"nian":2024,"bianHao":"1716885028128-1030265188","zuoZheEn_L":"QIAN Xuefeng, SUN Manyu","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2024","shouCiFaBuRiQi":"2024-05-28","qiShiYe":"108","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2024/V46/I5","lanMu_cn":"经济学·高水平对外开放专题","pdfSize":"1309","zuoZhe_CN":"钱学锋, 孙曼玉","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6970","copyrightStatement_cn":"","title_cn":"出口退税、消费者福利与高水平对外开放","doi":"10.11778/j.jnxb.20240002","jieShuYe":"124","keywordList_en":["export tax rebate","consumer prices","resident wage","consumer welfare","high-standard opening-up"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6970","zhaiyao_en":"Against the dual background of the continuing instability of the international trade environment and the urgent need to build a new development pattern in China, the report to the 20th CPC National Congress points out that it is necessary to further smooth the circulation of both supply and demand and continue to promote high-standard opening up guided by expanding domestic demand. As an important policy tool for China to stabilize foreign trade and promote development, research on the supply and external demand side of export tax rebate (ETR) has been widely discussed, but related research on the consumption side and domestic demand side is very scarce.This paper uses the ETR Library, China Statistical Yearbook, China Taxation Yearbook, World Integrated Trade Solution (WITS), and the United States International Trade Commission (USITC) to calculate the data of ETR rates at the product level, and the price and wage data at the regional level in China from 2004 to 2021. This paper examines the impact of the ETR policy on China's product price and wage level, and draws on Cravino and Levchenko (2017) to measure the consumer welfare effect of China's ETR policy from the channels of income and consumption. This paper finds that the increase in the ETR rate improves the level of consumer welfare by lowering the price level, that is, reducing the consumption effect, and raising the wage level to increase the income effect. The regression result is still robust after considering the endogeneity problem. Further heterogeneity analysis shows that consumers in different regions and with different incomes were affected differently by the ETR increase, among which the eastern region and low-income consumers benefit the most. Compared with previous literature, this paper has the following contributions. First, it elaborates on the theoretical mechanism of ETR affecting the welfare level of consumers, and expands previous literature on ETR policy from the perspective of the demand side and consumption side. Second, different from the previous measurement of consumer welfare effects which only considers the transmission mechanism of tradables and measures the consumer welfare effect from the consumption channel or the income channel, this paper also considers the transmission mechanism of tradables and non-tradables to examine the impact of ETR on prices and wages, and comprehensively calculates the consumer welfare effect of ETR from channels of consumption and income. Third, this paper expands to the analysis of income heterogeneity and regional heterogeneity and explores the difference in welfare distribution of ETR to eastern, central, and western regions and low, mid-low, and mid-high income consumer groups.This paper discusses the internal mechanism of the impact of ETR policy on domestic product prices, wage levels, and consumer welfare levels, comprehensively evaluates the effects of ETR policy on domestic demand and consumption, and provides a theoretical basis for the adjustment of ETR policy under the new development pattern. It is helpful to make full use of the role of ETR policy in adjusting the benefit distribution of different regions and the consumption welfare gap between different groups, and play its role in promoting foreign trade and expanding domestic demand, thus realizing China's high-standard opening up and high-quality economic development.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6970","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/10.11778/j.jnxb.20240002","zuoZheCn_L":"钱学锋, 孙曼玉","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2024","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2024/V46/I5","zuoZhe_EN":"QIAN Xuefeng, SUN Manyu","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6970","copyrightStatement_en":"","title_en":"Export Tax Rebates, Consumer Welfare, and High-Standard Opening-Up","hasPdf":"true"},"authorNotes_cn":["钱学锋、孙曼玉,中南财经政法大学工商管理学院。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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来源：2024年第5期

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