中国工业经济
中國工業經濟
중국공업경제
China Industrial Economy
2013年
6期
148~160
,共null页
出口退税 “两高一资”行业 经济－环境影响 CPE模型
齣口退稅 “兩高一資”行業 經濟－環境影響 CPE模型
출구퇴세 “량고일자”행업 경제－배경영향 CPE모형
export tax rebate; highly polluting, highly energy and resource consuming industries; economic and environmental impacts; computable partial equilibrium model
本文在分析中国出口退税水平、结构变化情况基础上，遵循“贸易政策→经济活动→环境影响”链式反应逻辑．构建了适用于行业产品分析的可计算局部均衡模型．量化评估中国出口退税政策调整对重点“两高一资”行业的经济-环境影响。研究发现．近年来“两高一资”行业产品出口退税水平已被调减至平均水平之下：这一调整通过控制“两高一资”行业产品出口量，抑制其生产规模。减少了污染排放；虽然该措施使得中国生产者剩余有所下降，但政府税收收入上升．国家净福利增加；各行业多种污染物排放量的削减表现出行业间差异与行业内部差异．不同的部门“以降减出口退税手段减排污染物的出口额损失代价”差异较大。研究表明，中国出口退税税率和税目结构仍存在继续优化的空间：短期内，应尽快取消钢铁制品、其他合金钢等行业产品的出口退税；中长期，应逐步取消皮革制品、纸制品、化工橡胶塑料制品、纺织、服装、其他矿产品、铁及非合金钢、不锈钢、其他贱金属（有色金属）及其制品等部门产品的出口退税。
本文在分析中國齣口退稅水平、結構變化情況基礎上，遵循“貿易政策→經濟活動→環境影響”鏈式反應邏輯．構建瞭適用于行業產品分析的可計算跼部均衡模型．量化評估中國齣口退稅政策調整對重點“兩高一資”行業的經濟-環境影響。研究髮現．近年來“兩高一資”行業產品齣口退稅水平已被調減至平均水平之下：這一調整通過控製“兩高一資”行業產品齣口量，抑製其生產規模。減少瞭汙染排放；雖然該措施使得中國生產者剩餘有所下降，但政府稅收收入上升．國傢淨福利增加；各行業多種汙染物排放量的削減錶現齣行業間差異與行業內部差異．不同的部門“以降減齣口退稅手段減排汙染物的齣口額損失代價”差異較大。研究錶明，中國齣口退稅稅率和稅目結構仍存在繼續優化的空間：短期內，應儘快取消鋼鐵製品、其他閤金鋼等行業產品的齣口退稅；中長期，應逐步取消皮革製品、紙製品、化工橡膠塑料製品、紡織、服裝、其他礦產品、鐵及非閤金鋼、不鏽鋼、其他賤金屬（有色金屬）及其製品等部門產品的齣口退稅。
본문재분석중국출구퇴세수평、결구변화정황기출상，준순“무역정책→경제활동→배경영향”련식반응라집．구건료괄용우행업산품분석적가계산국부균형모형．양화평고중국출구퇴세정책조정대중점“량고일자”행업적경제-배경영향。연구발현．근년래“량고일자”행업산품출구퇴세수평이피조감지평균수평지하：저일조정통과공제“량고일자”행업산품출구량，억제기생산규모。감소료오염배방；수연해조시사득중국생산자잉여유소하강，단정부세수수입상승．국가정복리증가；각행업다충오염물배방량적삭감표현출행업간차이여행업내부차이．불동적부문“이강감출구퇴세수단감배오염물적출구액손실대개”차이교대。연구표명，중국출구퇴세세솔화세목결구잉존재계속우화적공간：단기내，응진쾌취소강철제품、기타합금강등행업산품적출구퇴세；중장기，응축보취소피혁제품、지제품、화공상효소료제품、방직、복장、기타광산품、철급비합금강、불수강、기타천금속（유색금속）급기제품등부문산품적출구퇴세。
Following the chain reaction logic of ＂trade policy-economic activity-environmental impact＂, the present research quantitatively analyzes the level and the structural changes of the export tax rebate adjustment of China, and its economic and environmental impacts on the highly polluting, highly energy and resource consuming industries. The analytical framework is based on a computable partial equilibrium model constructed with tailored environmental soft link. The simulation suggests that, the export tax rebate level for the highly polluting, highly energy and resource consuming industries was reduced to below the average level in recent years, which helped to curb the export and production of the highly polluting, highly energy and resource consuming industries, and then reduce the pollution emission. Although the Chinese producer surplus experienced some loss, the governmental tax revenue was increased which strengthened the net welfare, various pollution reduction in different industries showed both inter-industry and intra-industry differences, and there was a large difference among industries in the export loss from unit pollution reduction. Currently, China＇s export tax rebate system is still in need of further optimization. In the short term, the export tax rebates should be cancelled for products from iron and steel, other alloy steel, among other sectors. In the long run, the export tax rebates for products from leather, paper, chemical rubber and plastic, textiles, clothing, other mineral, iron and non-alloy steel, stainless steel, and other base metals should be eliminated completely to further improve environmental performance of the Chinese export tax rebate system.
