企业所得税对企业出口的影响：来自中国所得税分税制改革的证据

IF 7.9 2区经济学 Q1 ECONOMICS

Economic Analysis and Policy Pub Date : 2025-04-23 DOI:10.1016/j.eap.2025.04.032

Su Yunqing , Lu Weijun

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引用次数: 0

摘要

本文以中国所得税分税制改革为研究对象，研究企业所得税对企业出口的影响。这项改革将所得税的征收从地方税务总局转移到国家税务总局，并将企业所得税的有效税率（ETR）降低了约10 - 12%。此外，改革只适用于2002年1月以后成立的企业，允许我们使用回归不连续设计（RDD）来确定其效果。结果表明，虽然对企业出口概率没有显著影响，但由于较低的ETR对企业生产率的正向影响，提高了出口企业的出口强度和出口产品质量。此外，改革对资金紧张的企业影响更大。

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The impact of enterprise income tax on firm export: Evidence from income tax revenue sharing reform in China

This paper exploits the Income Tax Revenue Sharing reform in China to study the impact of enterprise income tax (EIT) on firm export. The reform switched income tax collection from the local to the state administration of taxation and reduced the effective enterprise income tax rate (ETR) by around 10–12 %. Furthermore, the reform only applied to firms established after January 2002, allowing us to use regression discontinuity design (RDD) to identify its effect. The results show that though has no significant impact on firm export probability, lower ETR improves export intensity and export product quality of export firms due to the positive effect of lower ETR on firm productivity. Moreover, the reform has a bigger impact on firms with financial constraint.

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来源期刊

Economic Analysis and Policy ECONOMICS-

CiteScore

9.80

自引率

9.20%

发文量

231

审稿时长

93 days

期刊介绍： Economic Analysis and Policy (established 1970) publishes articles from all branches of economics with a particular focus on research, theoretical and applied, which has strong policy relevance. The journal also publishes survey articles and empirical replications on key policy issues. Authors are expected to highlight the main insights in a non-technical introduction and in the conclusion.