Based on the matching data of Chinese Industrial Enterprises,Chinese Customs and the Tariff Download Facility from 2000 to 2013,this paper explores in detail the impact of im-port tariff increase on the export domestic value-added rate of Guangdong enterprises and its mechanism.The results found that the increase of import tariffs significantly increases the do-mestic value-added rate of enterprises'exports,and this promoting effect is more significant for pure processing trade enterprises and non-state-owned enterprises.After further endogeneity testing and replacement of measurement indicators,the above conclusions remain robust.At the same time,this paper also constructs the intermediary effect model to test the channel path of the influence of import tariffs on the domestic value-added rate of enterprises'export,and finds that import tariffs affect the domestic value-added rate of enterprises'exports mainly through the effect of enterprises'markup and the substitution effect of imported intermediate products.
import tariffsDVARglobal value chainsmediation effect model