出口退税和中国出口商的误报

IF 1.3 4区经济学 Q3 ECONOMICS

Canadian Journal of Economics-Revue Canadienne D Economique Pub Date : 2023-09-01 DOI:10.1111/caje.12679

Xinzheng Shi, Zhufeng Xu

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引用次数: 0

摘要

我们记录了中国出口商如何向中国海关虚报出口，以获得出口退税。我们估计了中国海关数据中报告的出口与目的国海关数据中报告的进口之间的对数差对出口退税率的响应。我们发现，出口退税率每提高1个百分点，其对数差异增加0.051。此外，同类产品的出口退税率每提高1个百分点，这一差距将缩小0.024个百分点。进一步的研究表明，数量操纵是出口报告失真的主要原因。

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Export tax refund and the misreporting by Chinese exporters

We document how Chinese exporters misreport their exports to China's customs in order to benefit from export tax refunds. We estimate the response of the logarithmic difference between the exports reported in China's customs data and the imports reported in destination countries' customs data to export tax refund rates. We find that with an increase of 1 percentage point in export tax refund rates, the logarithmic difference increases by 0.051. Additionally, with an increase of 1 percentage point in the export tax refund rates of similar products, this gap decreases by 0.024. Further study reveals that quantity manipulation accounts for the majority of the export reporting distortion.

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来源期刊

Canadian Journal of Economics-Revue Canadienne D Economique ECONOMICS-

CiteScore

2.20

自引率

6.20%

发文量

期刊介绍： The Canadian Journal of Economics (CJE) is the journal of the Canadian Economics Association (CEA) and is the primary academic economics journal based in Canada. The editors seek to maintain and enhance the position of the CJE as a major, internationally recognized journal and are very receptive to high-quality papers on any economics topic from any source. In addition, the editors recognize the Journal"s role as an important outlet for high-quality empirical papers about the Canadian economy and about Canadian policy issues.