Foreign Trade Involution,Export Tax Rebate and Domestic Value Added Ratio of Firms'Exports
For a long time,China's export enterprises have been facing double competition from similar enterprises both domestically and internationally,and are prone to the phenomenon of"foreign trade involu-tion"of competing for OEM orders and market share,and producing low-end homogeneous products.This is an urgent issue that needs to be explored to promote the high-quality development of China's economy and trade.Taking micro enterprises as the research object,we study the impact of foreign trade involution on the domestic value-added rate of enterprises'exports,and then analyze whether the export tax rebate policy can play a moderating role in this process.The results show that the involution of foreign trade has a negative im-pact on the domestic value-added rate of enterprises'exports,and the export tax rebate policy helps to alleviate this negative impact.Mechanism analysis found that export tax rebate helps enterprises to mitigate the negative impact of foreign trade involution through enterprise profit enhancement effect and general trade share enhance-ment effect.Therefore,it is necessary to further improve the export tax rebate policy,implement incomplete and differentiated value-added tax rebate policies,in order to better play its role in guiding enterprises to choose their export behavior and overcome the dilemma of foreign trade involution.
foreign trade involutionexport tax rebatemoderating effectdomestic value added ratio of export
万方数据
维普
